'By another bill, to operate uniformly over the whole Empire (India being excepted, as she provides for her own army) the funds should be raised for the national defence. This measure, like the other, should be submitted for the sanction of the colonial governments and legislatures. This tax should be distinguished from all other imposts, that the amount collected could be seen at a glance, and that every portion of the whole people might see what they paid and what every other portion had to pay. 'This fund could either be raised as head money over the whole population, in the form of a property or income tax, or [as Mr. Howe preferred] by a certain percentage upon imports; constituting, next to existing liabilities, a first charge upon colonial revenues, and being paid into the military chest to the credit of the Lords Commissioners of the Treasury.' Two important qualifications Mr. Howe suggests as to the incidence of this national taxation upon the colonies. {74} 'As the great arsenals, dockyards, depots, and elaborate fortifications are in these islands; as the bulk of the naval and military expenditure for arms, munitions, and provisions occurs here, where are the great fleets and camps, the people of Great Britain and Ireland ought to be prepared to pay, and I have no doubt would, a much larger proportion towards this fund than it would be fair to exact from the outlying provinces, where, in time of peace, there is but little of naval or military expenditure. 'In another respect a wise discrimination should be exercised. Within the British Islands are stored up the fruits of eighteen centuries of profitable industry. All that generations of men toiled for, and have bequeathed, is now in possession of the resident population here, including all that was created and left by the forefathers of those by whom the British colonies have been founded. Taking into view, then, the comparison which these wealthy and densely peopled islands bear to the sparsely populated countries beyond the sea, it would seem but fair that they should assume, in proportion to numbers, a much larger share of the burthens of national defence.' He then sums up: 'If the general principle be admitted, we need not waste time with the details, which actuaries and accountants can adjust. Fair allowance being made under these two heads, I can see no reason why the colonists should not contribute in peace and war their fair quotas towards the defence of the Empire. {75}