whole wealth ultimately found its way to Great Britain, and, if the inhabitants of Great Britain were enriched in consequence, and rendered better able to pay their taxes, that was nearly the same thing as if America itself was taxed. Of these kinds of indirect taxes America did not complain, but to pay direct taxes, without being consulted as to whether they should be laid, or as to how they should be applied, could not but seem harsh to Englishmen, who could not conceive that by hazarding their lives and fortunes in subduing and settling new countries, and in extending the dominion and increasing the commerce of the mother country, they had forfeited the native rights of Britons; which they thought that, on these accounts, might well be given to them, even if they had been before in a state of slavery. Another objection to the scheme, the letter asserted, was the likelihood that the Governors and Councillors, not being associated with any representatives of the people, to unite with them in their measures, and to render these measures palatable to the people, would become distrusted and odious; and thus would embitter the relations between governors and governed and bring about total confusion. The letter, short as it is, sums up almost all the main points of the more copious argument that was, in a few years, to be made with so much pathos as well as power by the Colonies against the resolve of the British Ministry to tax them without their consent. Franklin's third letter to Shirley is but the statement in embryo of the sagacious and enlarged views of the policy of Great Britain, with respect to the Colonies, which he subsequently expressed in so many impressive forms. The letter is, first of all, interesting as showing that the subject of promoting a closer union between Great Britain and her colonies by allowing the latter to be represented in Parliament had already been discussed by Shirley and Franklin in conversation. It is also an indication, for all that was said later about the submissive loyalty of the Colonies, that the sense of injustice and hardship worked by the repressive effects of the existing British restrictions on American commerce and manufactures was widely diffused in America. The proposal to allow America representatives in Parliament would, Franklin thought, be very acceptable to the Colonies, provided the presentation was a reasonable one in point of numbers, and provided all the old acts of Parliament, limiting the trade, or cramping the manufactures, of the Colonies, were, at the same time, repealed and the cis-Atlantic subjects of Great Britain put on the same footing of commercial and industrial freedom as its trans-Atlantic subjects, until a Parliament, in which both were represented, should deem it to be to the interest of the whole empire that some or all of the obnoxious laws should be revived. Franklin also was too much of a latter-day American not to believe that laws, which then seemed to the