re not represented in the
British Parliament, and, therefore, could not rightly be taxed by its
legislation. The British Government, however, offered them a
representation in Parliament; but it was not sufficient to enable them
to protect themselves from the majority, and they refused the offer.
Between taxation without any representation, and taxation without a
representation adequate to protection, there was no difference. In
neither case would the Colonies tax themselves. Hence, they refused to
pay the taxes laid by the British Parliament.

"And so with the Southern States, towards the Northern States, in the
vital matter of taxation. They are in a minority in Congress. Their
representation in Congress is useless to protect them against unjust
taxation; and they are taxed by the people of the North for their
benefit, exactly as the people of Great Britain taxed our ancestors in
the British Parliament for their benefit. For the last forty years, the
taxes laid by the Congress of the United States have been laid with a
view of subserving the interests of the North. The people of the South
have been taxed by duties on imports, not for revenue, but for an object
inconsistent with revenue--to promote, by prohibitions, Northern
interests in the productions of their mines and manufactures.

"There is another evil, in the condition of the Southern towards the
Northern States, which our ancestors refused to bear towards Great
Britain. Our ancestors not only taxed themselves, but all the taxes
collected from them were expended amongst them. Had they submitted to
the pretensions of the British Government, the taxes collected from
them, would have been expended in other parts of the British Empire.
They were fully aware of the effect of such a policy in impoverishing
the people from whom taxes are collected, and in enriching those who
receive the benefit of their expenditure.

"To prevent the evils of such a policy, was one of the motives which
drove them on to Revolution, yet this British policy has been fully
realized towards the Southern States, by the Northern States. The
people of the Southern States are not only taxed for the benefit of the
Northern States, but after the taxes are collected, three fourths of
them are expended at the North. This cause, with others, connected with
the operation of the General Government, has made the cities of the
South provincial. Their growth is paralyzed; they are mere subur