See what the consequence must be from a municipal legislature considering itself as an unconnected body, and attempting to enforce a partial residence. A man may have property in more parts than two of this empire. He may have property in Jamaica and in North America, as well as in England and Ireland. I know some that have property in all of them. What shall we say to this case? After the poor distracted citizen of the whole empire has, in compliance with your partial law, removed his family, bid adieu to his connections, and settled himself quietly and snug in a pretty box by the Liffey, he hears that the Parliament of Great Britain is of opinion that all English estates ought to be spent in England, and that they will tax him double, if he does not return. Suppose him then (if the nature of the two laws will permit it) providing a flying camp, and dividing his year as well as he can between England and Ireland, and at the charge of two town houses and two country-houses in both kingdoms; in this situation he receives an account, that a law is transmitted from Jamaica, and another from Pennsylvania, to tax absentees from these provinces, which are impoverished by the European residence of the possessors of their lands. How is he to escape this _ricochet_ cross-firing of so many opposite batteries of police and regulation? If he attempts to comply, he is likely to be more a citizen of the Atlantic Ocean and the Irish Sea than of any of these countries. The matter is absurd and ridiculous, and, while ever the idea of mutual marriages, inheritances, purchases, and privileges subsist, can never be carried into execution with common sense or common justice.