made of the cost to individuals, by the demand of perfonal fervice. They that could not ferve in perfon, who were much the greater number, when it came to their turn, were obliged to hire fubftitutes at a high premium. They alfo who could not be impreffed, to lighten the burdens of others, advanced largely for encouraging the levies. Moreover, the taxes were exceeding heavy. A Boston gentleman, of reputation and fortune, fent one of his rate bills to a correspondent in London, for his judgment on it; and had for anfwer, "That he did not believe there was a man in all England, who paid fo much in proportion toward the fupport of government." Such was the affeffment of the town in one of the years, that if a man's income was £.60 per annum, he had to pay two thirds or £.40, and in that proportion whether the fum was more or lefs; and if his house or land was valued at £.200 per annum, he was obliged to pay £.72. He had also to pay for his poll, and thofe of all the males in his house, more than 16 years old, at the rate of 14s. 3d. each : and to all must be added, the part he paid of the excife on tea, coffee, rum, and wine*. Other towns and colonies might not have been affeffed fo exorbitantly, but fome must certainly have been burdened with taxes.

The above ftatement of expences is thought to be more correct than what gov. Bernard tranfmitted, in his letter of August 1, 1764, to the lords of trade, in which he wrote, "From 1754 to 1762, the fums iffued amount. to .926,000 fterling; out of which deduct, received by parliamentary grant, L. 328,000; and the ordinary

Dr. Chauncy's thanksgiving fermon for the repeal of the ftampact in a note.

expences

expences of government estimated at £. 108,000, there remains £.490,000, that is near L. 500,000 fterling expended by this province in the extraordinary charges of the war within eight years. An immenfe fum for fuch a small state! the burden of which has been grievously felt by all orders of men. Whereas if we compare this with the southern governments, Pennsylvania for inftance, which has expended little more than they have received from parliament, and Maryland which has expended scarce any thing at all, we cannot fufficiently admire, the inequality of the burden between one province and another. And when Pennsylvania has not been prevented by domeftic diffenfions, and have as it were done their beft, they have fent to the field only 2,700 men, when this province has fent 5,000-5,500, and one year 7,000. And notwithstanding the vast fums this province has raised, it has, by fevere taxations, kept its debt under."

May

The first part of governor Bernard's adminiftration was agreeable to the Maffachusetts general court. The two houses, in answer to his fpeech, faid, "It gives 1761. us pleasure to see, that the civil rights of the people are not in danger; nor are we in the leaft degree fufpicious, that they ever will be under your excellency's adminiftration. The experience we have had of your excellency's difpofition and abilities, encourage us to hope for a great fhare of public happiness under your adminiftration." The next year, the governor told them, at the close of the feffion, "The unanimity and difpatch 1762. with which you have complied with the requifitions of April his majesty, require my particular acknowledgment." In his fpeech to the new court, he faid, Every thing May

23.

that 27.

1763.

May

31.

that has been required of this province, has been most readily complied with."

Both houfes, in their addrefs to him, expreffed themfelves thus: "We congratulate your excellency upon that unanimity, which your excellency recommends, and which was never greater in the province than at this time." The governor at the clofe of the feffion, declared his great fatisfaction in having obferved, that the unanimity they affured him of, had fully evidenced itfelf throughout all their proceedings. But the lieutenant governor Mr. Hutchinson, gained after a gained after a while too much afcendency over him, and encouraged him in the pursuit of wrong meafures, highly offenfive to the colony. He had indeed done him an irreparable injury, not long after his coming to the chair. Colonel James Otis (who was repeatedly returned for Barnfople in Plymouth county, notwithstanding the ftrenuous efforts which had been made to prevent it, on account of his fiding with government) being a lawyer, had been promifed by Mr. Shirley, when in the chair, to be made a judge of the fuperior court, upon an opportunity's offering. The first vacancy which happened, was filled up by the appointment of the fecretary's fon in law; for which Mr. Shirley apologized, by pleading a promise made to the secretary, and his having forgotten the former one. Mr. Otis was fatisfied with a fresh affurance of the next vacancy, which was confidered by him in the light of a governmental promife; and it was expected that whenever a new vacancy happened, Mr. Otis would be appointed. There was no new vacancy till a fhort time after governor Bernard entered upon his administration, when chief juftice Sewall died.

Upon

this death, Mr. James Otis the fon, of whom there will be a call to make frequent mention, expreffed himself as follows: "If governor Bernard does not appoint my father judge of the fuperior court, I will kindle fuch a fire in the province as fhall finge the governor, though I myself perish in the flames." Mr. Hutchinfon however, hurried to Mr. Bernard, procured a promise, which being once given the governor would not retract, and got himself appointed chief juftice, by which he gratified both his ambition and covetoufnefs, his two ruling paffions. The friends of government regretted the appointment, foreboding the evils it would produce. The governor loft the influence and fupport of colonel Otis. The fon quitted the law-place he held; would never be perfuaded to refume it, or to accept of another; joined himself to the party which was jealous that the views of adminiftration were unfavorable to the rights of the colony, and ftood ready to oppose all encroachments; and foon became its chief leader. fignalized himself, by pleading in a most masterly manner, against granting writs of affifiance to custom-house officers. Thefe writs were to give them, their deputies, &c. a general power to enter any houfes, &c. that they would fay they fufpected. The cuftom-houfe officers had received letters from home, directing them to a more ftrenuous exertion in collecting the duties, and to procure writs of affiftance. The idea of thefe writs excited a general alarm. A ftrong jealoufy, of what might be eventually the effect of them upon the liberties of the people, commenced. They might prove introductory to the most horrid abufes; which the meancft deputy of a deputy's deputy might practife with impunity, upon

He

a mer

a merchant or gentleman of the first character; and there would be the greater danger of fuch abuses, by reafon of the immense distance of the scene of action from the feat of government. The voice of the complainant would not be heard three thousand miles off, after the fervants of government had deafened the ears of administration by mifrepresentations. From this period may be dated, the fixed, uniform, and growing oppofition, which was made to the ministerial plans of encroaching upon the original rights and long established cuftoms of the colony. In 1761, the officers of the cuftoms applied to the fuperior court for fuch writs. The great oppofition that was made to it, and the arguments of Mr. Otis, difpofed the court to a refusal; bùt Mr. Hutchinson, who had obtained the place of chief justice, prevailed with his brethren to continue the cause till next term; and in the mean time, wrote to England, and procured a copy of the writ, and fufficient evidence of the practice of the exchequer there, after which like writs were granted. But before this was effected, Mr. Otis was chofen one of the reprefentatives for Boston, by the influence of the friends to liberty; whofe jealoufies there and elsewhere, afterward increased apace, upon hearing that the British officers infifted frequently upon the neceffity of regulating and reforming, as they ftiled it, the colonial governments; and that certain travellers were introduced to particular perfons with a1762. This is a gentleman employed by the earl of Bute to

travel the country, and learn what may be proper to be done, in the grand plan of reforming the American governments." It was understood, that their business was to make thorough obfervation upon the ftate of the country,

4