George Bancroft, History of the United States from the Discovery of the American Continent, Vol. 5, 13th edition.

[233] of the colonies are no more than those of all corpora-

chap. XI.} 1765. Feb.

tions. They can no more plead an exemption from parliamentary authority than any other corporation in England.

If it be said, that though parliament may have power to impose taxes on the colonies, they have no right to use it, I shall only make this short reply: that if parliament can impose no taxes but what are equitable—and the persons taxed are to be the judges of that equity, they will in effect have no power to lay any tax at all.

And can any time be more proper to require some assistance from our colonies than when this country is almost undone by procuring their present safety? Can any time be more proper to impose some tax on their trade, than when they are enabled to rival us in their manufactures by the protection we have given them? Can any time be more proper to oblige them to settle handsome incomes on their governors, than when we find them unable to procure a subsistence on any other terms than those of breaking all their instructions? Can there be a more proper time to compel them to fix certain salaries on their judges, than when we see them so dependent on the humors of their assemblies that they can obtain a livelihood no longer than during their bad behavior? Can there be a more proper time to force them to maintain an army at their expense, than when that army is necessary for their own protection, and we are utterly unable to support it? Lastly; can there be a more proper time for this mother country to leave off feeding out of her own vitals these children whom she has nursed up, than when they are arrived at such strength and maturity as to be well able to