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[404] the colonial income tax; and Hillsborough, disregard-
Chap. XLVII.} 1771. July.
ing a usage of more than fifty years, commanded the compliance of the legislature. The engrossed taxbill for the year was of the same tenor with the annual Acts from time immemorial. The assessors had moreover rated the Commissioners with extreme moderation. Persons who had less income, were taxed as much as they, so that it did not even appear that any regard was had to their salaries.1 Paxton's provincial tax for all his personal estate and all his income, was for the last year less than three pounds sterling; and what he paid to the town and county not much more.2 And to defeat this little tax, in itself so reasonable, so consonant to usage, and in its apportionment so forbearing, Hutchinson, on the fourth of July, greatly against his own judgment, negatived the Bill, and declared his obligation under his instructions to negative any other, drawn in the same usual terms.

The stopping supplies by a veto of the Crown was unknown in England; an order from the King to exempt special individuals from their share of taxation was unconstitutional; the exemption, if submitted to by the Assembly, would have been an acquiescence in an unwarrantable instruction; and a formal recognition of the system of parliamentary taxation. Samuel Adams perceived all the danger, and on the next day, the House replied in his words: ‘We know of no Commissioners of his Majesty's Customs, nor of any revenue his Majesty has a right to establish in North America; we know and feel a tribute levied ’

1 Hutchinson to——, Boston, 17 July, 1771.

2 Hutchinson to——, 19 July, 1771.

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