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At evening's penfive hour, or opening day,
He yet fhall feem the partner of our way.
Bleft Spirit! ftill thro' fancy's ear impart
The calm of virtue to the troubled heart!
Correct each fordid view, each vain defire,
And touch the mortal with celestial fire!
So may we ftill, in this dark scene of earth,
Hold fweet communion with thy living worth;
And, while our purer thoughts thy merit fcan,
Revere the Angel, as we lov'd the Man.

The fame nervous elegance of expreffion, the fame freedom and fulness in the harmony of his numbers (perhaps the most certain indication of true poetical genius), with the fame elevated manliness of thought, which were admired in a former production of this excellent writer, are equally difcernible in the prefent.

Before we difmifs this article we muft obferve, there is one paffage in this poem, on which we have particularly fixed our eye.

Oft to our giddy Mufe thy voice has taught
The juft ambition of poetic thought;

Bid her bold view to lateft time extend,

And ftrive to make FUTURITY HER FRIEND.

It is needlefs to point out, that he who wishes to make futurity his friend, muft difclaim attention to whatever is in its own nature temporary; he must be jealous of the dignity of verfe, not to debafe it (as too many do whofe writings will be forgotten), by prostitution to the purposes of party or personal fatire. But there can be little to fear in this respect from a Writer like the prefent. A mind, formed for and delighting in the contempla tion of what is elegant in art or amiable in manners, is not likely to be feduced by objects that are in no way congenial to itfelf.

* Epistle to an eminent Painter: See Rev. O&. 1778.

ART. XI. Political Annals of the prefent United Colonies, from their Settlement to the Peace of 1763. Compiled chiefly from Records, and authorised often by the Infertion of State Papers. By George Chalmers, Efq. Book I. 4to. 11. 1s. Boards. Printed for the Author, and fold by Bowen, in London. 1779.

THUCYDIDES hath always been thought entitled to

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the highest praife, for the impartiality with which he hath related the tranfactions of the period wherein he lived. fo extremely difficult for an hiftorian to preferve himself entirely free from the bias of party, and to view events and cha racters with the eye of calm philofophy, when he is treating of facts immediately connected with the country and age to which

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he belongs; it requires fuch a degree of firmnefs of mind, and independence of fpirit, to ftand difengaged from all undue influence, on the one hand turning a deaf ear to popular clamour, and, on the other, viewing all the bribes which power can offer, oculo irretorto; that, in this fituation, impartiality ought doubtlefs to be regarded as the most meritorious quality in an hiftorical writer.

We wish it were in our power to allow this kind of merit to the Author of thefe Annals. The work is fo valuable, on account of the diftinctnefs of its detail, the authenticity of its documents, and the elegant manner in which it is written, that it is with concern we remark, throughout the narrative, the moft ftudied application of every fact, which will admit of it, to the vindication of a principle, as warmly contradicted by one party, as it is ftrenuously afferted by another, the right of the British Parliament to tax America. Taking for granted principles which many will be difpofed to conteft-that a series of precedents is of itself a fufficient foundation of legality, and that it is conclufive to argue from the manner in which the Colonies were treated in their infancy, to that in which they ought to be treated in their maturity, he takes every occafion which the history affords him of maintaining this right; and thus, in indulging the warmth of political difputation, he lofes the dignity of hiftory.

Impatient to exprefs his fentiments on his favourite topic, the Author, in our opinion rather prematurely, afferts the legiflative right of taxation on the ground of the fecond charter granted by James I. to the Virginian colonifts, by which a body of merchants and tradefmen were incorporated, and impowered to convey lands, make ordinances for the colony, and rule and direct the colonists; and by which the colonists were permitted to export merchandise, for seven years, cuftom free. Thus, fays he, it appears decifively that the colonists were to be governed by the ordinances of a corporation refiding in England, in which they were not reprefented, and over the deliberations of which they had no controul. Thus was affirmed the general right of taxing them without their confent, because they were exempted from duties payable within the colony for a limited. time +.'

These are fentiments which the Author takes every opportunity to repeat. Speaking of the exercife of the power of taxing the colonies, by the parliament in 1672, he fays:

The Commons foon turned their views beyond the Atlantic. The commerce of the colonies had been before regulated and re

The futility of this conclufion was demonftrated in a former No. of our Review.

REV. June, 1780.

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strained;

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 those parts, without paying custom for the fame, either at the lading or unlading; whereby the trade in thofe commodities was greatly increased; 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 shipping 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 Majefty, 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 thofe 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 commiffioners of the cuftoms 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 thofe 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 transportation, 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 Reftoration. But this is the first act which impofed cuftoms on the colonies alone, to be regularly collected by colonial revenue-officers. During the feafon of high paffion, the cleareft propofitions of fact and of law are made objects of doubt or of difputation; and history is often compelled to enter the lifts of controverfy. Whether the duties, which were then impofed, ought to be deemed regulations of trade. or exertions of taxation, for the uses 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 us: "That every burden whatfoever, fet upon any man, is a tallage, which cannot be impofed without com mon affent, by act of parliament." And the Commons, the great afleflors

affeffors of the ftate, have invigorated the fentiment of that most eminent lawyer by continual approbation. They acted agreeably to his reafoning, it fhould feem, when they rejected in 1733, the petition of the colony of Rhode Island, against the act impofing duties on the products of the foreign Weft-Indie, when imported into the English plantations: giving as a reafon, what fhews the fenfe of the Houfe 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 dispute the former and allow the latter. The agents of Maffachufets reprefented to the committee of colonies, in 1678; "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 faves 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 Majefty'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; becaufe the law impofing the custom did not repeal that requiring the bond." The pertinacity of mankind is unbounded when frengthened by intereft or encouraged by faction. Former practices nevertheless continued, becaafe they were in fome measure juflified 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, observing the national importance of the whale fishing, 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 hips properly belonging to England, and in them brought. in, without paying any cuftom: 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 policy of this regulation is extremely obvious: the fifthing, 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 thofe days, over the Plantations: but, from that period, the atten

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tion

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

The Commiffioners of the Cuftoms 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 juft mentioned; to fuperintend the punctual execution of the acts of navigation. And these men 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 hips 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, impofed 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 fhould 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 Bofton, he was oppofed with the fteady 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 jurisprudence and fuch was their reception in the different provinces, according to their diffimilar principles.'

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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 uninsured veffel, which a storm 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 fpirit difcovered by the Calvinifts in New-England, and from fome general affertions of the reasonablenefs of toleration, one might expect that Mr. Chalmers was a fteady 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.

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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 eftablishment of church order and dif

cipline.

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