ftrained; they were now confidered by them as proper objects of taxation. They obferved: That it had been permitted by feveral former laws to tranfport the enumerated productions of the plantations, in America, Afia, and Africa, from the places of their growth, to other English colonies in thofe parts, without paying custom for the fame, either at the lading or unlading; whereby the trade in thofe commodities was greatly increafed; that the inhabitants of thofe fettlements, not content with being fupplied themfelves with thofe merchandises for their own ufe, free from all duties, while the fubjects in England had paid great impofitions for what they used, had fent great quantities to divers parts of Europe, and daily vend the fame to the hipping of other nations, to the diminution of the customs and of the navigation of the kingdom. They enacted therefore: That if any veffel, which by law may trade in the plantations, fhall take on-board any enumerated commodities, and a bond, with fufficient fecurity, fhall not have been given to unlade them in England, there shall be rendered to his Majelly, for fugars, tobacco, ginger, cocoa-nut, indigo, logwood, fuftic, cotton wool, the feveral duties mentioned in the law; to be paid in fuch places in the plantations, and to fuch officers, as fhall be appointed to collect the fame. And, for the better collection of those taxes, it was enacted: That the whole bufinefs fhall be managed, and the imposts shall be levied, by officers who fhall be appointed by the commithioners of the customs in England, under the authority of the Lords of the Treafury.

The policy of the legislature is extremely clear; no duties were to be demanded for the commodities exported to England, because, under the authority of former laws, cuftoms were already collected : The exportation of those merchandifes to foreign nations had been already prohibited by the acts of navigation, though they were fill allowed to be carried from one plantation of the crown to any other; and now the fame duties were impofed, on fuch tranfportation, as were then paid upon the confumption within the realm. This law was made the corner-ftone of a fyftem which was afterwards erected; it was extended to other productions of the colonies as they became objects of commerce; it was explained and enforced : and the money arifing from it was ordered to be paid into the exchequer for the difpofal of parliament. The duties of tonnage and poundage had been impofed, we have feen, and extended, to every dominion of the crown at the Refloration. But this is the first act which impofed cuftoms on the colonies alone, to be regularly collected by colonial rever ue-officers. During the feafon of high paffion, the clearest propofitions of fact and of law are made objects of doubt or of difputation; and history is often compelled to enter the lifts of controversy. Whether the duties, which were then impofed, ought to be deemed regulations of trade, or exertions of taxation, for the ufes of revenue, has been formally debated in modern times. Yet the nature of the queftion neceffarily leads to an altercation of words, as frivolous as degrading. We may rely therefore on the weighty authority of Sir Edward Coke, who affures ds: "That every burden whatfoever, fet upon any man, is a tallage, which cannot be impofed without common affent, by act of parliament." And the Commons, the great affeffors

affeffors of the ftate, have invigorated the fentiment of that moft eminent lawyer by continual approbation. They acted agreeably to his reafoning, it should feem, when they rejected in 1733, the petition of the colony of Rhode-Ifland, against the act impofing duties on the products of the foreign Weft-Indies, when imported into the English plantations giving as a reafon, what fhews the fenfe of the House and the nation; "that it was a money-bill."

But the colonists of former times were affuredly as defirous to admit the legality of the tax, and to deny the policy of the regulation, to pay the one, yet to evade the other, as their pofterity have been zealous to difpute the former and allow the latter. The agents of Masfachufets reprefented to the committee of colonies, in 1078; "that, for the encouragement of their trade, they humbly propofed it as a thing that would be joyfully accepted, that, when they export their fifh and ftaves to foreign countries, they may have liberty to bring back fuch goods as New-England wants for its own fupplies, without coming first to England: they being most willing to pay all his Majesty's duties upon their arrival in New-England." When the colonists were accufed, in those days, of breaches of the acts of trade, they infifted: That, after they had paid the tax, they might, by law, carry their commodities whither they pleafed. Yet, the Lords of the Committee fubmitting this pretenfion, in the year 1675, to the Attorney-general, Jones, he gave it as his opinion, that the tax must be paid, and fecurity alfo given, to carry their productions to a dominion of the Crown; because the law impofing the custom did not repeal that requiring the bond." The pertinacity of mankind is unbounded when ftrengthened by intereft or encouraged by faction. Former practices nevertheless continued, because they were in fome measure juftified by former pretences. And the doubts before mentioned were at length decided, in conformity to the opinion of that eminent lawyer, by a ftatute of William and Mary.

During the feffion of 1672, the Colonies were not only deemed objects of taxation, but of regulation: and the Parliament, obferving the national importance of the whale fifhing, for its farther encouragement, permitted all perfons refiding in England, whether natives or aliens, to import, from Greenland, Newfoundland, or the Colonies, whatfoever was made of any creature living in the fea, caught in fhips properly belonging to England, and in them brought in, without paying any custom: but for the oil or fins, imported in veffels belonging to the Plantations, feveral fmall duties were impofed; and, on the importation of fuch commodities in foreign veffels, taxes were laid, amounting almost to a prohibition. The po licy of this regulation is extremely obvious: the fishing, in general, being of national importance, was to be encouraged; the people of England were preferred to the inhabitants of the Colonies; but thefe were allowed greater advantages than foreigners. And this is the only law, which appears in the ftatute-book, that makes any dif tinction between the veffels of the Colonies, and thofe of England, by giving a preference to the latter over the former.

Such then was the power exercifed by the Parliament, during those days, over the Plantations: but, from that period, the atten

tion of the members was drawn to other objects more near and inte refting; and we shall find the Legislature taking little farther notice of colonial affairs during the reign of Charles II.

The Commiffioners of the Customs proceeded immediately to execute the truft fo lately repofed in them by Parliament. They appointed officers for Virginia, whofe duty was twofold; to collect the various duties affeffed by the ftatute just mentioned; to fuperintend the punctual execution of the acts of navigation. And these mea were received in that loyal dominion with the attention due to perfons invested with legal powers from royal authority. As early as the Seffion of September, 1672, an Act was paffed, obliging "mafters of fhips to pay the country dues to the collectors.' Thus the affembly recognised their power, and enlarged it, by extending their commiffion to taxes that were not within their authority, by contradiftinguishing country dues, imposed by itself, from the customs eftablished by Parliament. The example of Virginia was followed by Maryland. Charles Calvert, the Governor, was the first collector appointed for it; and this office he exercifed, with approbation, till he became proprietary, in 1676. And the affembly feems to have first recognised that officer during the Seffion of April, 1682; by regulating" the fees which should be paid at the entries of veffels belonging to the province." Nevertheless, a collector, it should feem, was not appointed for New-England till the year 1679: and, when Edward Randolph for the first time attempted to execute that office at Boston, he was oppofed with the fleady zeal of men who deemed their chartered privileges invaded: and we fhall find this conduct one of the chief caufes of the diffolution of the ancient government of Maffachufets. Thus were collectors first introduced into colonial jurifprudence and fuch was their reception in the different provinces, according to their diffimilar principles.'

Many fimilar paffages it would be eafy to felect; but it is of little confequence to continue a difpute, the object of which no longer exifts. To take great pains to fupport the right of taxing America, appears to be now juft as reasonable, as it would be for a man to incur the expence of a law-fuit, in order to prove his property in an uninfured veffel, which a ftorm has buried in the deep.

We therefore proceed to take notice of fome paffages in which the Author has expreffed his idea of religious liberty. From the vehemence with which he exclaims against the perfecuting spirit difcovered by the Calvinifts in New-England, and from fome general affertions of the reasonableness of toleration, one might expect that Mr. Chalmers was afteady friend to the univerfal exercife of the right of private judgment in religion. How far this is in fact the cafe, let the Reader judge, from the following account of the fettling of Charlestown in New-England.

Religion, being the principal incentive to their emigration, naturally became the chief object of their care. Their zeal therefore foon appointed a day for the establishment of church order and dif

cipline.

cipline. Having declared their affent to a confeffion of faith drawn up by one of the minifters, the greater number, agreeably to the fpirit of independence, figned an affociation, in August, 1629, which is extremely characteristic of them. "We covenant, faid they, with the Lord, and with one another, to walk together in all his ways, according as he is pleased to reveal himself to us; nor will we deal oppreffingly with any wherein we are the Lord's ftewards." They immediately chofe paftors and other ecclefiaftical officers, who were feparated to their feveral functions by the impofition of the hands of the brethren. A religious fociety, or church, being thus formed, feveral perfons were received into it by giving teflimony of their fober converfations: and none was admitted to communion with them without giving fatisfaction to the church concerning his faith and manners. But the mode how that fhould be given was left to the arbitrary difcretion of the elders, as particular cafes fhould arife: thus erecting in wilds, which freedom was to people and cultivate, that inquifitorial power which had laid wafte the fruitfullest Euro. pean plains.

It will be extremely difficult, if not impoffible, to fupport the legality of the affociation before-mentioned; except on principles of pure independence, or as a voluntary compact, which was obligatory on none but the affociators. The emigrants carrying with them those laws of the realm which were fuitable to their fituation, fo much of the jurifprudence of England inftantly became that of the colony. According to the ancient common law, which hath been declared by ftatute, there can be no provincial church established, nor any ecclefiaftical proceeding, without the confent of the King, the fupreme head. Thefe falutary principles of policy were exprefsly enforced by their charter, with a caution which feemed to foresee, though it could not prevent, what afterwards happened. Nor did they afk the approbation of the Governor and Company in England, who were invested, as we have feen, with a legiflative authority over them. Yet, by the covenant itself, they promised "to carry themfelves in all lawful obedience to thofe that are over them in church or commonwealth." Thofe emigrants were men, however, above all worldly ordinances. The laws of England, fo justly celebrated by the panegyric of nations, they confidered as not binding on them; because inapplicable to fo godly a people. And the Jewish fyftem of rules they almost literally adopted; because more fuitable to their condition. Men of difcernment perceived with regret the ruling principle of Maffachufets for the first time difclofed. It verbally admitted the King to be fupreme head of the church, and promised all lawful obedience to his power: but it afked not his affent when the church was established. And it would probably have deemed the royal interference as an invafion of its chartered rights.

Of all compacts not firictly legal, it is to be lamented as a miffortune, that what in the beginning is merely voluntary too foon be. comes compulfory, when bigotry is accompanied with power. Among the first emigrants there were fome perfons of a religion extremely different from that of the members of the before-mentioned fociety; and they were perfons too of eftates and confequence, and

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of the number of the first patentees. Obferving that the minifters did not ufe the book of common prayer, thefe men, with a laudable spirit of attachment to the ufages of their fathers, established a feparate meeting, according to the forms of the church of England. And this meafure, it should feem, was equally reafonable as the former; perhaps more confiftent with the charter, and more agreeable to the constitutions of the flate. The focieties of the colony were founded on a principle of freedom and independence; which is always fo refpectable even when productive of inconvenience. It is only to be deplored, that their zealous members did not, according to the admirable temper of Chriftianity, allow that liberty of choice and of action to others, which they had themfelves exerted. The Governor, being neverthelefs greatly alarmed, fummoned before him the fupporters of the church of England, to give an account of their proceedings: thus confidering nonconformity as a crime, which the civil magiftrate ought to watch and to punish. They accufed the minifters, in their defence, of departing from the order of the ancient eftablishment: adding, "That they were Separatifts, and would foon be Anabaptifts; but, as for themfelves, they would hold faft to the forms of the church established by law." The minifters denied the charge, and infified; "That they did not feparate from the church of England, but only from her disorders; that, far from being Separatists or Anabaptifts, they had only come away from the common-prayer and ceremonies, because they judged the impofition of these things to be finful corruptions of the word of God." These anfwers, fo agreeable to the fentiments of the majority, were generally approved of: and two of their accufers, who were perfons of confideration, on the pretence fo common on such occafions, of their endeavouring to raife a mutiny among the people, were expelled and fent to London. The expulfion of its chiefs inflicted a wound on the Church of England, which it never recovered: and the liberalminded exclaimed, that the fame conduct has been invariably purfued at all times, and in every country; the perfecuted, when they acquire power, will always perfecute. With fuch a church, and fuch minifters, Blackflone, an epifcopal clergyman, could never be induced to communicate: giving, for a reafon, what ought to have taught moderation to all; that, as he came from England, because he did not like the Lord bishops, fo he would not join with them, because he could not be under the Lord-brethren.'

What must we think of the tolerating principles and spirit of a writer, who can pronounce it an illegal act, for a number of perfons fettled in a new colony, to "covenant with the Lord and with one another, that they would walk together in all his ways, according as he hath revealed himself to them, and that they will not deal oppreffively with any ;" and in confequence of this, to form themselves into a religious fociety, and make choice of proper perfons to perform the offices of religion? Were fuch proceedings more criminal in a Chriftian country, than they were under an heathen Emperor, when Pliny, in excufe for the Chriftians, faid to Trajan, that "it was affirmed,

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