2 An Inquiry into the Principles of Taxation. 



and an accountable agent : And property refults 

 from the exertion of thofe powers and faculties, 

 which the Deity has beftowed, which duty calls 

 forth into adtion, and which are neceffary to well- 

 being, and even to felf-prefervation. Thefe feve- 

 ral rights involve the lawfulnefs of their fupport, 

 and the guilt of their invafion. An attack upon 

 his life or. liberty will juftify a man, in the defence 

 of them, even to the deprivation of the life or 

 liberty of his enemy. And the invafion of his 

 property will warrant his reprifals on the property 

 of the invader. But the ability of an individual 

 would frequently be inadequate to the defence or 

 protedlion of his rights ; nor could he judge, with 

 impartiality, concerning the punilhment due to 

 the violation of them. In a ftate of fociety, there- 

 fore, individuals give up to the civil magiftrate, 

 as their reprefentative, the right of prote6lion and 

 punifhment. This right becomes a public one, 

 and is to be defended by the coUeftive power, 

 and united expence of the community. From 

 thefe principles flow the duty of allegiance, the 

 authority of laws, and the claims of revenue. 

 To refift the attack of foreign enemies, fleets and 



of parliament. It was ballotted for infertion in a former 

 volume of the Society's Memoirs, but was then withdrawn by 

 the author, and has fince been revifed and enlarged. An 

 Appendix is added, at the end of this volume, containing fup- 

 plementary notes and illuftrations. 



armies 



