An Inquiry into the Principles ofTaxation. 17 



afllime the motives and principles of the confcien- 

 tious and the good. Penalties, therefore, are wifely 

 annexed to the infringement of the laws of revenue : 

 And authority is properly exerted in the ordinary 

 courfe of government, to awe the refraftory into 

 fubmiflion. But it muft ftill reft with the people, 

 ultimately, to decide concerning the moral force 

 of that obligation to pay any particular tax, which 

 is antecedent to the penalty incurred by difobe- 

 dience ; becaufe fuch decifion can be referred to 

 no other tribunal, without the moft egregious 

 folecifm. And, where can the cafe be fhewn, in 

 which the judgment and determination of the many 

 hath not received its commencement in the judg- 

 ment and determination of the few, and even of 

 an individual ? The right, therefore, muft be ad- 

 mitted to fubfift in both ; though the exercife of 

 it can only be juftified on extraordinary occa- 

 fions. (c) Nor can danger be apprehended to a 

 well governed fociety from this doftrine. For 

 oppreflion muft be manifeft and heavy, before it 

 will be generally refitted ; and partial offences, 

 unfupported by public opinion, will be readily 

 prevented by a vigilant police, or compenfated by 

 pecuniary mul6ts. The refufal of Mr. Townfend, 

 a very refpedtable magiftrate in London, to pajr 

 his affeflinent to the land-tax, is within the me- 

 mory of every gendeman prefent. He grounded 

 this refufal on the arbitrary proceedings of the 

 Vol. JII. C hpufe 



