legislature. If their rights are inherent and underived, they may, by
their own suffrages, encircle, with a diadem, the brows of Mr. Cushing.
It is further declared, by the congress of Philadelphia, "that his
majesty's colonies are entitled to all the privileges and immunities
granted and confirmed to them by royal charters, or secured to them by
their several codes of provincial laws."
The first clause of this resolution is easily understood, and will be
readily admitted. To all the privileges which a charter can convey, they
are, by a royal charter, evidently entitled. The second clause is of
greater difficulty; for how can a provincial law secure privileges or
immunities to a province? Provincial laws may grant, to certain
individuals of the province, the enjoyment of gainful, or an immunity
from onerous offices; they may operate upon the people to whom they
relate; but no province can confer provincial privileges on itself. They
may have a right to all which the king has given them; but it is a
conceit of the other hemisphere, that men have a right to all which they
have given to themselves.
A corporation is considered, in law, as an individual, and can no more
extend its own immunities, than a man can, by his own choice, assume
dignities or titles.
The legislature of a colony (let not the comparison be too much
disdained) is only the vestry of a larger parish, which may lay a cess
on the inhabitants, and enforce the payment; but can extend no influence
beyond its own district, must modify its particular regulations by the
general law, and, whatever may be its internal expenses, is still liable
to taxes laid by superiour authority.
The charters given to different provinces are different, and no general
right can be extracted from them. The charter of Pennsylvania, where
this congress of anarchy has been impudently held, contains a clause
admitting, in express terms, taxation by the parliament. If, in the
other charters, no such reserve is made, it must have been omitted, as
not necessary, because it is implied in the nature of subordinate
government. They who are subject to laws, are liable to taxes. If any
such immunity had been granted, it is still revocable by the
legislature, and ought to be revoked, as contrary to the publick good,
which is, in every charter, ultimately intended.
Suppose it true, that any such exemption is contained in the charter of
Maryland, it can be pleaded only by the Maryland
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