4 -^n Inquiry into the Principles of 'Taxation. 



den of additional impofts, in confequence of our 

 contumacious exemption. 



The validity of thefe feveral obligations is equally 

 clear and forcible. And as man is deftined, by 

 his intelledtual powers and moral propenfities, 

 no lefs than by his wants and weaknefles, for a 

 ftate of fociety, the obligations are not merely 

 voluntary, or of pofttive inftitution -, but, fo far 

 as they are eflential to that focial ftate, originate 

 in the law of nature, which can be deemed no 

 other than the will of God. Yet, though govern- 

 ment, in this fenfe, is of divine authority, it is 

 fo conftituted by its adaption to the interefts and 

 felicity of its fubjefts. The rights of the people, 

 therefore, are not only antecedent to, but included 

 in thofe of the magiftrate j and, confequendy, there 

 can never fubfift a legitimate competition between 

 them. Yet the hiftory of the world is one conti- 

 nued feries of fuch competitions ; and experience 

 hath fully evinced, that they have generally fprung 

 from the arrogance, the ambition and the defpo- 

 tifm of rulers. To vindicate the facred and un- 

 alienable rights of the people is in reality, to 

 fubferve the true ends of government. A good 

 citizen, under every legal, equitable, and well admi- 

 niftered polity, with duty and gratitude, will 

 render unto Cafar the things that are Cafars : But 

 the decifion, concerning the things that are Cafar'St 

 refts not on the unftable foundation of arbitrary 

 Willi and the appeal may, with confidence, be 



made 



