nister was then turned to a plan of taxation by
authority of parliament; and it will be recollected that a system was
devised and recommended by him, as a substitute for the articles of
union proposed by the convention at Albany. The temper and opinion of
the colonists, and the impolicy of irritating them at a crisis which
required all the exertions they were capable of making, suspended this
delicate and dangerous measure; but it seems not to have been totally
abandoned. Of the right of parliament, as the supreme legislature, of
the nation, to tax as well as govern the colonies, those who guided
the councils of Britain seem not to have entertained a doubt; and the
language of men in power, on more than one occasion through the war,
indicated a disposition to put this right in practice when the
termination of hostilities should render the experiment less
dangerous. The failure of some of the colonies, especially those in
which a proprietary government was established, to furnish, in time,
the aids required of them, contributed to foster this disposition.
This opposition of opinion on a subject the most interesting to the
human heart, was about to produce a system of measures which tore
asunder all the bonds of relationship and affection that had subsisted
for ages, and planted almost inextinguishable hatred in bosoms where
the warmest friendship had long been cultivated.

{1764}

The unexampled expenses of the war required a great addition to the
regular taxes of the nation. Considerable difficulty was found in
searching out new sources of revenue, and great opposition was made to
every tax proposed. Thus embarrassed, administration directed its
attention to the continent of North America. The system which had been
laid aside was renewed; and, on the motion of Mr. Grenville, first
commissioner of the treasury, a resolution passed without much debate,
declaring that it would be proper to impose certain stamp duties in
the colonies and plantations, for the purpose of raising a revenue in
America, payable into the British exchequer. This resolution was not
carried into immediate effect, and was only declaratory of an
intention to be executed the ensuing year.[179]

[Footnote 179: Belsham.]

Other resolutions were passed at the same time, laying new duties on
the trade of the colonies, which being in the form of commercial
regulations, were not generally contested on the ground of right,
though imposed expressly f