capitations_.
Such is the method in many others. It is obvious that Parliament,
unassisted by the colonies themselves, cannot take so much as a single
step in this mode of taxation. Then what tax is it he will impose? Why,
after all the boasting speeches and writings of his faction for these
four years, after all the vain expectations which they have held out to
a deluded public, this their great advocate, after twisting the subject
every way, after writhing himself in every posture, after knocking at
every door, is obliged fairly to abandon every mode of taxation
whatsoever in America.[84] He thinks it the best method for Parliament
to impose the sum, and reserve the account to itself, leaving the mode
of taxation to the colonies. But how and in what proportion? what does
the author say? O, not a single syllable on this the most material part
of the whole question! Will he, in Parliament, undertake to settle the
proportions of such payments from Nova Scotia to Nevis, in no fewer than
six-and-twenty different countries, varying in almost every possible
circumstance one from another? If he does, I tell him, he adjourns his
revenue to a very long day. If he leaves it to themselves to settle
these proportions, he adjourns it to doomsday.

Then what does he get by this method on the side of acquiescence? will
the people of America relish this course, of giving and granting and
applying their money, the better because their assemblies are made
commissioners of the taxes? This is far worse than all his former
projects; for here, if the assemblies shall refuse, or delay, or be
negligent, or fraudulent, in this new-imposed duty, we are wholly
without remedy; and neither our custom-house officers, nor our troops,
nor our armed ships can be of the least use in the collection. No idea
can be more contemptible (I will not call it an oppressive one, the
harshness is lost in the folly) than that of proposing to get any
revenue from the Americans but by their freest and most cheerful
consent. Most moneyed men know their own interest right well; and are as
able as any financier, in the valuation of risks. Yet I think this
financier will scarcely find that adventurer hardy enough, at any
premium, to advance a shilling upon a vote of such taxes. Let him name
the man, or set of men, that would do it. This is the only proof of the
value of revenues; what would an interested man rate them at? His
subscription would be at ninety-nine per cen