e act of its own
till it should comply.

"He then proceeded to advocate the establishment of a Board of
Commissioners of the Customs, to be stationed in America.

"'Our right of taxation,' he continued, 'is indubitable; yet, to prevent
mischief, I was myself in favour of repealing the Stamp Act. But there
can be no objection to port duties on wine, oil, and fruits, if allowed
to be carried to America directly from Spain and Portugal; on glass,
paper, lead, and colours; and especially on tea. Owing to the high
charges in England, America has supplied itself with tea by smuggling it
from the Dutch possessions; to remedy this, duties hitherto levied upon
it in England are to be given up, and a specific duty collected in
America itself.'"

"The American revenue, it was further explained, was to be placed at the
disposal of the King for the payment of his civil officers.

"This speech, pronounced with gravity and an air of moderation by an
orator who was the delight of the House, implied a revolution in favour
of authority. The Minister was to have the irresponsible power of
establishing, by sign manual, a general civil list in every American
province, and at his pleasure to grant salaries and pensions, limited
only by the amount of the American revenue. The proposition bore on its
face the mark of owing its parentage to the holders and patrons of
American offices; and yet it was received in the House with general
favour. Richard Jackson was not regarded when he spoke against the
duties themselves, and foretold the mischief that would ensue."
(Bancroft's History of the United States, Vol. VI., Chap. xxix., pp.
75-77.)]

[Footnote 297: The Commissioners, from the first moment of their
institution, had been an eyesore to the people of Boston. This, though
partly owing to their active zeal in detecting smugglers, principally
arose from the association which existed in the minds of the inhabitants
between the Board of Customs and an American revenue. The Declaratory
Act of 1766, the Revenue Act of 1767, together with the pomp and expense
of this Board, so disproportionate to the small income of the present
duties, conspired to convince not only the few who were benefitted by
smuggling, but the great body of enlightened freemen, that further and
greater impositions of parliamentary taxes were intended. In proportion
as this opinion gained ground, the inhabitants became more disrespectful
to the executive officers of the rev