spirit of insubordination, which must be patent to all, he
thought could be most effectively checked by making an example of
New York, where defiance was at present most open; for which
purpose it was proposed that the meetings of the Assembly of that
province be totally suspended until it should have complied with
the terms of the Mutiny Act. As one chief source of power in
colonial assemblies which contributed greatly to make them
insubordinate was the dependence of executive officials upon them
for salaries, Mr. Townshend now renewed the proposal, which he
had formerly brought forward in 1763, to create an independent
civil list for the payment of governors and judges from England.
The revenue fox such a civil list would naturally be raised in
America. Mr. Townshend would not, however, venture to renew the
Stamp Act, which had been so opposed on the ground of its being
an internal tax. He was free to say that the distinction between
internal and external taxes was perfect nonsense; but; since the
logical Americans thought otherwise, he would concede the point
and would accordingly humor them by laying only external duties,
which he thought might well be on various kinds of glass and
paper, on red and white lead, and upon teas, the duties to be
collected in colonial ports upon the importation of these
commodities from England. It was estimated that the duties might
altogether make about 40,000 pounds, if the collection were
properly attended to; and in order that the collection might be
properly attended to, and for the more efficient administration
of the American customs in general, Mr. Townshend further
recommended that a Board of Customs Commissioners be created and
established in Massachusetts Bay. With slight opposition, all
these recommendations were enacted into law; and the
Commissioners of the Customs, shortly afterward appointed by the