Q. On what do you found your opinion, that the people in America made any such distinction? A. I know that whenever the subject has occurred in conversation where I have been present, it has appeared to be the opinion of every one, that we could not be taxed in a parliament where we were not represented. But the payment of duties laid by act of parliament, as regulations of commerce, was never disputed. {3195} Q. But can you name any act of assembly, or public act of any of your governments, that made such distinction? A. I do not know that there was any; I think there was never an occasion to make any such act, till now that you have attempted to tax us: that has occasioned resolutions of assembly, declaring the distinction, in which I think every assembly on the continent, and every member in every assembly, have been unanimous. Q. What then could occasion conversations on that subject before that time? A. There was, in 1754, a proposition made (I think it came from hence) that in case of a war, which was then apprehended, the governors of the colonies should meet, and order the levying of troops, building of forts, and taking every other necessary measure for the general defence; and should draw on the treasury here, for the sums expended, which were afterwards to be raised in the colonies by a general tax, to be laid on them by act of parliament. This occasioned a good deal of conversation on the subject, and the general opinion was, that the parliament neither would, nor could lay any tax on us, till we were duly represented in parliament, because it was not just, nor agreeable to the nature of an English constitution. Q. Don't you know there was a time in New York, when it was under consideration to make an application to parliament, to lay taxes on that colony, upon a deficiency arising from the assembly's refusing or neglecting to raise the necessary supplies for the support of the civil government? A. I never heard of it.