tax of war and rebellion, a tax for anything but benefit to the imposers
or satisfaction to the subject.

Well! but whatever it is, gentlemen will force the colonists to take the
teas. You will force them? Has seven years' struggle been yet able to
force them? Oh, but it seems "we are in the right. The tax is
trifling,--in effect it is rather an exoneration than an imposition;
three fourths of the duty formerly payable on teas exported to America
is taken off,--the place of collection is only shifted; instead of the
retention of a shilling from the drawback here, it is three-pence custom
paid in America." All this, Sir, is very true. But this is the very
folly and mischief of the act. Incredible as it may seem, you know that
you have deliberately thrown away a large duty, which you held secure
and quiet in your hands, for the vain hope of getting one three fourths
less, through every hazard, through certain litigation, and possibly
through war.

The manner of proceeding in the duties on paper and glass, imposed by
the same act, was exactly in the same spirit. There are heavy excises on
those articles, when used in England. On export, these excises are drawn
back. But instead of withholding the drawback, which might have been
done, with ease, without charge, without possibility of smuggling, and
instead of applying the money (money already in your hands) according to
your pleasure, you began your operations in finance by flinging away
your revenue; you allowed the whole drawback on export, and then you
charged the duty, (which you had before discharged,) payable in the
colonies, where it was certain the collection would devour it to the
bone,--if any revenue were ever suffered to be collected at all. One
spirit pervades and animates the whole mass.