8 An Inquiry into the Principles of Taxation. 



withftanding they had themfelves difcharged their 

 own Ihare of the impoft. * In fuch cafes, and in 

 others which might be fpecified, the principles 

 are fubverted, on which the claim to allegiance 

 is founded : And taxes may then be enforced by 

 penalties, but will no longer be paid from any 

 juft fenfe of moral or political duty. 



Subfidies may be perverted from their original 

 defignation, and applied to the purpofes of am- 

 bition, oppreflion, or the eftabliftiment of defpotic 

 power. This occurred in the reign of James II. 

 and occafioned his expulfion from the kingdom. 

 And in that of Charles I. when Ihip-money was 

 levied under the delufive and dangerous plea of 

 ftate-necefllty, though England then enjoyed a 

 profound peace with all her neighbors, we ve- 

 nerate the intrepid patriotifm of Hampden, for 

 the noble Hand he individually made againft its 

 exaftion. Yet the exadlion had been laid with 

 great equality ; had been fo generally fubmitted 

 to by the people, as to produce, in 1636, more 

 than two hundred thoufand pounds ; and had been 

 folemnly authorifed by the twelve judges ; who, 

 by their fervile decifion, to ufe the words of Lord 

 Clarendon, " left no man any thing he might 

 call his own." 



II. But it may be alleged that the oppofition 

 of Hampden was chiefly grounded on the illegality 



J Life of Turgor by the Marquis de Condorcet. 



of 



