Thecolonyassemblies，besides，cannotbesupposedtheproperjudgesofwhatisnecessaryforthedefenceandsupportofthewholeempire。Thecareofthatdefenceandsupportisnotentrustedtothem。Itisnottheirbusiness，andtheyhavenoregularmeansofinformationconcerningit。Theassemblyofaprovince，likethevestryofaparish，mayjudgeveryproperlyconcerningtheaffairsofitsownparticulardistrict;butcanhavenopropermeansofjudgingconcerningthoseofthewholeempire。Itcannotevenjudgeproperlyconcerningtheproportionwhichitsownprovincebearstothewholeempire;orconcerningtherelativedegreeofitswealthandimportancecomparedwiththeotherprovinces;becausethoseotherprovincesarenotundertheinspectionandsuperintendencyoftheassemblyofaparticularprovince。Whatisnecessaryforthedefenceandsupportofthewholeempire，andinwhatproportioneachpartoughttocontribute，canbejudgedofonlybythatassemblywhichinspectsandsuperintendstheaffairsofthewholeempire。
Ithasbeenproposed，accordingly，thatthecoloniesshouldbetaxedbyrequisition，theParliamentofGreatBritaindeterminingthesumwhicheachcolonyoughttopay，andtheprovincialassemblyassessingandlevyingitinthewaythatsuitedbestthecircumstancesoftheprovince。Whatconcernedthewholeempirewouldinthiswaybedeterminedbytheassemblywhichinspectsandsuperintendstheaffairsofthewholeempire;
andtheprovincialaffairsofeachcolonymightstillberegulatedbyitsownassembly。ThoughthecoloniesshouldinthiscasehavenorepresentativesintheBritishParliament，yet，ifwemayjudgebyexperience，thereisnoprobabilitythattheParliamentaryrequisitionwouldbeunreasonable。TheParliamentofEnglandhasnotuponanyoccasionshownthesmallestdispositiontooverburdenthosepartsoftheempirewhicharenotrepresentedinParliament。TheislandsofGuernseyandJersey，withoutanymeansofresistingtheauthorityofParliament，aremorelightlytaxedthananypartofGreatBritain。Parliamentinattemptingtoexerciseitssupposedright，whetherwellorillgrounded，oftaxingthecolonies，hasneverhithertodemandedofthemanythingwhichevenapproachedtoajustproportiontowhatwaspaidbytheirfellowsubjectsathome。Ifthecontributionofthecolonies，besides，wastoriseorfallinproportiontotheriseorfallofthelandtax，Parliamentcouldnottaxthemwithouttaxingatthesametimeitsownconstituents，andthecoloniesmightinthiscasebeconsideredasvirtuallyrepresentedinParliament。
Examplesarenotwantingofempiresinwhichallthedifferentprovincesarenottaxed，ifImaybeallowedtheexpression，inonemass;butinwhichthesovereignregulatesthesumwhicheachprovinceoughttopay，andinsomeprovincesassessesandleviesitashethinksproper;whileinothers，heleavesittobeassessedandleviedastherespectivestatesofeachprovinceshalldetermine。InsomeprovincesofFrance，thekingnotonlyimposeswhattaxeshethinksproper，butassessesandleviestheminthewayhethinksproper。Fromothershedemandsacertainsum，butleavesittothestatesofeachprovincetoassessandlevythatsumastheythinkproper。
Accordingtotheschemeoftaxingbyrequisition，theParliamentofGreatBritainwouldstandnearlyinthesamesituationtowardsthecolonyassembliesastheKingofFrancedoestowardsthestatesofthoseprovinceswhichstillenjoytheprivilegeofhavingstatesoftheirown，theprovincesofFrancewhicharesupposedtobethebestgoverned。
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