CHAP. II.] WEST INDIES. 215 
may happen to differ in opinion, and in that di¬ 
lemma, this consequence must follow ; either the 
British must yield to the provincial, or prevail over 
it in points, for which, from the practical or con¬ 
stitutional unfitness of the former, the latter was 
formed. Such inconsistency would render govern¬ 
ment at once oppressive and ridiculous.* 
But in a government of which freedom is the 
basis, and of which it is the boast that it promotes, 
equally and impartially, the happiness of all its 
subjects, it might be supposed, that no other au¬ 
thority over its dependencies could be necessary, 
than that which effectually provides, that every ad¬ 
dition to their wealth and greatness should contri- 
* If Great Britain had no right to interfere with the internal legisla¬ 
tion of the colonies, she could have had no possible right to tax them 
for the purpose of revenue; yet, it dees not follow, that she would 
have had a right to tax them, even if she had possessed just autho¬ 
rity to make laws for their intei nal government. “Taxation (said 
“ lord Chatham) is no part of the governing or legislative power. 
“ Taxes are a voluntary gift and grant of the commons alone. In le- 
“ gislation the three estates of the realm are alike concerned : but 
“ the concurrence of the peers and the crown to a tax, is only ne- 
tc cessary, to clothe it in the fo.m of a law. The gift and grant is 
!1 of the commons alone.” It is unnecessary to say more concerning 
the right of parliamentary taxation of the colonies, because parliament 
itself (when indeed it was too late) has formally relinquished the claim. 
By the 18 h Geo. III. c. ia, the king and parliament of Great Bri¬ 
tain declare, that from thenceforth they will not impose any duty, 
tax, &c. payable in any cf the king’s colonies, provinces, and plan¬ 
tations in North America and the West Indies, except for the regula¬ 
tion of commerce ; the produce whereof is always to be applied to the 
use of the colony in which it is levied. 
