y to the artifices of your enemies,
and had gone nigh to overturn the state in the war before the last.
These men, in the last war, were brought to combat on your side; they
served with fidelity as they fought with valour, and conquered for you
in every part of the world. Detested be the national reflections against
them!--they are unjust, groundless, illiberal, unmanly. When I ceased
to serve his majesty as a minister, it was not the country of the man by
which I was moved; but the man of that country wanted wisdom, and held
principles incompatible with freedom."

The great orator proceeded to observe, that when the resolution of
taxing America was first taken he was ill in bed, and if he could have
been brought to the floor of that house, he would have given his firm
testimony against the measure. He then expressed a hope that the members
of the British legislature would not consider it a point of honour, or
themselves bound to persevere in carrying out what they had begun.
His opinion was, that Great Britain had no right to lay a tax on the
American colonies; but at the same time he uttered this seemingly
contradictory opinion--that her authority over them was sovereign in
all cases of legislation. He said--"The colonists are subjects of this
kingdom, equally entitled with yourselves to all the natural advantages
of mankind, and the peculiar privileges of Englishmen: equally bound by
its laws, and equally participating in its free constitution. Taxation
is no part of the legislative power. Taxes are the voluntary gift and
grant of the commons alone. In legislation, the three estates of the
realm are alike concerned; but the concurrence of the peers and the
crown to a tax is only necessary to clothe it with the form of a law.
The gift and grant is of the commons alone." Having shown in what way
the great bulk of the land had passed into the hands of the commons, he
remarked--"When, therefore, in this house, we give and grant, we give
and grant what is our own. But in an American tax what do we do?
We, your majesty's commons of Great Britain, give and grant to your
majesty--what? our own property?--No; we give and grant the property
of your majesty's commons of America! It is an absurdity in terms. The
distinction between legislation and taxation is essentially necessary to
liberty. The crown, the peers, are equally legislative powers with the
commons. If taxation be a part of simple legislation, the crown and the
peer