still regulated by the law and which, whatever be its internal expenses, is still liable to taxes laid by superior authority.

The charter of Pennsylvania has a clause admitting, in express terms, taxation by parliament. If such a clause be not inserted in other charters, it must be omitted as not necessary: because it is manifestly implied in the very nature of subordinate government: all countries which are subject to laws, being liable to taxes.

It is true, the first settlers in Massachusetts-Bay were promised an exemption from taxes for seven years. But does not this very exemption imply, that they were to pay them afterwards?

If there is in the charter of any Colony a clause exempting them from taxes for ever, then undoubtedly they have a right to be so exempted. But if there is no such clause, then the English Parliament has the same right to tax them as to tax any other English subjects.

3. All that impartially consider what has been observed, must readily allow, that the English Parliament has undoubted right to tax all the English Colonies.

But whence then is all this hurry and tumult? Why is America all in an uproar? If you can yet give yourselves time to think, you will see, the plain case is this.

A few years ago, you were assaulted by enemies, whom you were not well able to resist. You represented this to your mothercountry, and desired her assistance. You were largely assisted, and by that means wholly delivered from all your enemies.

After a time, your mother-country desiring to be reimbursed for some part of the large expense she had been at, laid a small tax, (which she had always a right to do,) on one of her Colonies.

But how is it possible, that the taking this reasonable and legal step, step, should have set all America in a flame?

I will tell you my opinion freely; and perhaps you will not think it improbable. I speak the more freely, because I am unbiassed: I have nothing to hope or fear from either side. I gain nothing either by the Government or by the Americans, and probably never shall. And I have no prejudice to any man in America: I love you as my brethren and countrymen.

9. My opinion is this. We have a few men in England, who are determined enemies to monarchy. Whether they hate his present Majesty on any other ground, than because he is a King, I know not. But they cordially hate his office, and have for some years been undermining it with all diligence, in hopes of erecting their grand idol, their dear commonwealth, upon its ruins. I believe they have let very few into their design: (although many forward it, without knowing any thing of the matter;) but they are steadily pursuing it, as by various other means, so in particular by inflammatory papers, which are industriously and continually dispersed, throughout the town and country: by this method they have already wrought thousands of the people, even to the pitch of madness. By the same, only varied according to your circumstances, they have likewise in

flamed America. I make no doubt, but these very men are the original cause of the present breach between England and her Colonies. And they are still pouring oil into the flame, studiously incensing each against the other, and opposing under a variety of pretences, all measures of accommodation. So that although the Americans, in general, love the English, and the English, in general, love the Americans, (all I mean that are not yet cheated and exasperated by these artful men,) yet the rupture is growing wider every day, and none can tell where it will end.

These good men hope it will end in the total defection of North America from England. If this were effected, they trust the English, in general, would be so irreconcilably disgusted, that they should be able, with or without foreign assistanee, entirely to overturn the government: especially while the main of both the English and Irish forces, are at so convenient a distance.

10. But, my brethren, would this be any advantage to you? Can you hope for a more desirable form of government either in England or America, than that which you now enjoy! After all the vehement cry for liberty, what more liberty can you have? What more religious liberty can you desire, than that which you enjoy already? May not every one among you worship God acccording to his own conscience? What civil liberty can you desire, which you are not already possessed of? Do not you sit without restraint, every man under his own vine? Do you not, every one, high or low, enjoy the fruit of your labour? This is real, rational liberty, such as is enjoyed by Englishmen alone: and not by any other people in the habitable world. Would the being independent of England make you more free? Far, very far from it. It would hardly be possible for you to steer clear, between anarchy and tyranny. But suppose after numberless dangers and mischiefs, you should settle into one or more republics: would a republican government give you more liberty, either religious or civil? By no means. No governments under heaven are so despotic as the republican: no subjects are governed in so arbitrary a manner, as those of a commonwealth. any one doubt of this, let him look at the subjects of Venice, of Genoa, or even of Holland. Should any man talk or write of the Dutch government as every cobbler does of the English, he would be laid in irons, before he knew where he was. And then wo be to him!

Republics show no mercy.

If

II. "But if we submit to one tax, more will follow." Perhaps so, and perhaps not. But if they did; if you were taxed (which is quite improbable) equal with Ireland or Scotland, still were you to prevent this by renouncing connexion with England, the remedy would be worse than the disease. For, O! what convulsions must poor America feel, before any other government was settled? Innumerable mischiefs must ensue, before any general form could be established. And the grand mischief would ensue when it was established; when you had received a yoke which you could not shake off.

12. Brethren, open your eyes! Come to yourselves! Be no longer the dupes of designing men. I do not mean any of your countrymen in America: I doubt whether any of these are in the secret. The designing men, the Ahithophels are in England; those who have laid their scheme so deep, and covered it so well, that thousands who are ripening it, suspect nothing at all of the matter. These well-meaning men, sincerely believing that they are serving their country, exclaim against grievances, which either never existed, or are aggravated above measure, and thereby inflame the people. more and more, to the wish of those who are behind the scene. But be not you duped any longer; do not ruin yourselves for them that owe you no good-will, that now employ you only for their own purposes, and in the end will give you no thanks. They love neither England nor America, but play one against the other, in subserviency to their grand design of overturning the English government. Be warned in time. Stand and consider before it is too late; before you have entailed confusion and misery on your latest posterity. Have pity upon your mother country! Have pity upon your own! Have pity upon yourselves, upon your children, and upon all that are near and dear to you! Let us not bite and devour one another, lest we be consumed one of another! O let us follow after peace! Let us put away our sins; the real ground of all our calamities! Which never will or can be thoroughly removed, till we fear God and honour the King.

A Sermon preached by Dr. Smith, in Philadelphia, has been lately reprinted in England. It has been much admired, but proceeds all along upon wrong suppositions. These are confuted in the preceding Tract: yet I would just touch upon them again.

Dr. Smith supposes, 1. They have a right of granting their own money: that is, of being exempt from taxation by the supreme power. If they "contend for" this, they contend for neither more nor less than independency. Why then do they talk of their "rightful Sovereign?" They acknowledge no sovereign at all.

That they contend for "the cause of liberty" is another mistaken supposition. What liberty do you want, either civil or religious? You had the very same liberty we have in England. I say, you had but you have now thrown away the substance, and retain only the shadow. You have no liberty, civil or religious now, but what the Congress pleases to allow.

But you justly suppose, "We are by a plain original contract entitled to a community of privileges, with our brethren that reside in England, in every civil and religious respect." p. 19. Most true. And till you appointed your new sovereigns, you enjoyed all those privileges. Indeed you had no vote for members of Parliament, neither have I, because I have no freehold in England. Yet the being taxed by the Parliament is no infringement either of my civil or religious liberty.

But you say again, "no power on earth has a right to grant our property without our consent,” p. 22.

Then you have no sovereign: for every sovereign under heaven has a right to tax his subjects: that is, " to grant their property, with or without their consent.” Our sovereign* has a right to tax me, and all other Englishmen, whether we have votes for Parliament-men

or not.

Vainly, therefore, do you complain of "unconstitutional exactions, violated rights, and mutilated charters," p. 24. Nothing is exacted, but according to the original constitution both of England and her Colonies. Your rights are no more violated than mine, when we are both taxed by the supreme power: and your charters are no more mutilated by this, than is the charter of the city of London.

Vainly do you complain of being "made slaves." Am I, or two millions of Englishmen made slaves, because we are taxed without our own consent?

You may still rejoice in the common rights of freemen." I rejoice in all the rights of my ancestors. And every right which I enjoy, is common to Englishmen and Americans.

But shall we "surrender any part of the privileges which we enjoy, by the express terms of our colonization?" that is, of our charter? By no means and none requires it of you. None desires to withhold any thing that is granted by the express terms of your charters. But remember! One of your first charters, that of Massachusetts Bay, says in express terms, you are exempt from paying taxes to the king, for seven years: plainly implying, that after those seven years you are to pay them like other subjects. And remember your last charter, that of Pennsylvania, says, in express terms, you are liable to

taxation.

But "a people will resume," you say, "the power, which they never surrendered, except"-No need of any exception. They never surrendered it at all; they could not surrender it; for they never had it. I pray did the people, unless you mean the Norman army, give William the Conqueror his power? And to which of his successors did the people of England, (six or seven millions,) give the sovereign power? This is mere political cant: words without meaning. I know but one instance in all history, wherein the people gave the sovereign power to any one; this was, to Massaniello, of Naples. And I desire any man living to produce another instance in the history of all nations.

Ten times over, in different words, you "profess yourselves to be contending for liberty." But it is a vain, empty profession: unless you mean by that threadbare word, a liberty from obeying your rightful sovereign, and from keeping the fundamental laws of your country. And this undoubtedly it is, which the confederated Colonies are now contending for.

* That is, in connexion with the Lords and Commons.

How far is it the Duty of a Christian Minister to preach Politics?

1. IT is impossible to answer this question before it is understood. We must, first, therefore, endeavour to understand it; and then it will be easy to answer.

2. There is a plain command in the Bible, Thou shalt not speak evil of the Ruler of thy people. But notwithstanding this, many that are called religious people, speak evil of him continually. And they speak many things that are palpably false; particularly when they -affirm him to be a w-k man; whereas a nobleman who is not at all prejudiced in his favour, when he was pressed to speak, made this honest declaration : "Sir, I know him well; and I judge the King to be one of the most sensible men in Europe. His ministers are no fools: but his Majesty is able to wind them all round his finger."

3. Now when a clergyman comes into a place, where this, and many more stories, equally false, have been diligently propagated against the king, and are generally believed: if he guards the people against this evil speaking, by refuting those slanders, many cry out, "O, he is preaching politics."

4. If you mean this by the term, it is the bounden duty of every Christian minister to preach politics. It is our bounden duty to refute these vile aspersions, in public as well as in private. But this can be done only now and then, when it comes naturally in our way. For it is our main and constant business, to preach Jesus Christ and him crucified.

5. Again. Many who do not so freely censure the king, speak all manner of evil of his ministers. If any misfortune befalls us at home or abroad, by sea or land, it is "all their fault." If one commander in America is surprised with all his forces, when he is dead drunk, "Lord North deserves to be hanged." If General Burgoyne or Lord Cornwallis is betrayed into their enemy's hand, all the blame is laid on our ministers at home. But still the king is wounded through their sides; the blame glances from them to him. Yet if we say a word in defence of them, (which is in effect defending him,) this also is preaching politics.

6. It is always difficult, and frequently impossible, for private men, to judge of the measures taken by men in public offices. We do not see many of the grounds which determine them to act, in this or the contrary manner. Generally therefore it behooves us to be silent, as we may suppose they know their own business best: but when they are censured without any colour of reason, and when an odium is cast on the king by that means, we ought to preach politics in this sense also: we ought publicly to confute those unjust censures. Only remembering still, that this is rarely to be done, and only when fit occasion offers: it being our main business to preach Repentance towards God, and faith in our Lord Jesus Christ.

LEWISHAM, Jan. 9, 1782.