[20] Thomas Nuthall, died 1775, appointed by Rockingham Solicitor to the Treasury, 1765. "The colonists are subjects of this kingdom equally entitled with yourselves to all the national rights of mankind and the peculiar privileges of Englishmen; equally bound by its laws and equally participating in the constitution of this free country. The Americans are the sons, not the bastards, of England. Taxation is no part of the governing or legislative power. Taxes are the voluntary gift and grant of the Commons alone. In legislation, the three estates of the realm are alike concerned; but the concurrence of the peers and the Crown to a tax, is only necessary to clothe it with the form of a law; the gift and grant is of the Commons alone. In ancient days, the Crown, the barons, and the clergy possessed the lands. In those days the barons and the clergy granted to the Crown, they gave and granted what was their own. At present, since the discovery of America, and other circumstances permitting, the Commons are become the proprietors of the land; the Church has but a pittance; the property of the Lords, compared with that of the Commons is as a drop of water in the ocean; and this House represents those Commons, the proprietors of the lands; and those proprietors virtually represent the rest of the inhabitants. When, therefore, in this House we give a grant, we give and grant what is our own. But in an American tax, what do we do? We, your Majesty's Commons for Great Britain, give a grant to your Majesty, what? Our own property? No; we give a grant to your Majesty the property of your Majesty's Commons of America. It is an absurdity in terms. The distinction between legislation and taxation is essentially necessary to liberty. The Crown, the peers, are equally legislative powers with the Commons. If taxation be a part of simple legislation, the Crown, the peers, have rights in taxation as well as yourselves; rights which they will claim, which they will exercise when the principle can be supported by power.... The commoners of America, represented in their several assemblies, have ever been in possession, in the exercise of this, their constitutional right, of giving and granting their own money. They would have been slaves if they had not enjoyed it. At the same time this kingdom, as the supreme governing and legislative power, has always bound the colonies by her laws, by her regulations and restrictions, in trade, in navigation, in manufactures; in everything, except that of taking their money out of their pockets without their consent. Here I would draw the line, '_quam ulira citraque requit consistere rectum_.'"