Wesley Corpus

A corporation can no more assume to itself privileges which it had not before, than a man can, by his own act and deed, assume titles or dignities. The legislature of a colony may be compared to the vestry of a large parish, which may lay a cess on its inhabitants, but still regulated by the law, and which, whatever be its internal expenses, is still liable to taxes laid by superior authority. 8. But whereas I formerly allowed, “If there is, in the charter of any colony, a clause exempting them from taxes for ever, then they have a right to be so exempted;” I allowed too much. For to say, that the King can grant an exemption from the power of Parliament, is saying in other words, that one branch of the legislature can grant away the power of the others. This is so far from being true, that if there is, in the charter of any colony, a clause exempting them from taxes for ever, yet, unless it were confirmed by an act of the whole Legislature, that clause is void in itself. The King (to use the phrase of the law) was “deceived in his grant,” as having given that which he had no right to bestow. Of all these charters, then, it may be said, either they do contain such a clause, or they do not. If they do not, the plea of charter-exemption drops. If they do, although the charter itself stands good, yet that clause of it is null and void, as being contrary to the principles of the British Constitution. 9. Give me leave to add a few words on this head: The following acts show clearly, that, from the Restoration, the colonies were considered as part of the realm of England, in point of taxation, as well as everything else -- 25th Charles II, chap. 7, expressly relates to the colonies, and lays several specific duties on commodities exported from the plantations. 9th Anne, chap. 10, orders a revenue to be raised in America from the post-office. 9th Anne, chap. 27, lays a duty on several goods imported into America. 3d George II., chap. 28, lays a duty on all rice exported from Carolina to the South of Cape Finisterre. 8th George II., chap. 19, extends the same to Georgia. 6th George II., chap.