WITH a heart painfully apprehensive of the distressed [...] in general, and in the American Colonies in par­ticular, I [...] you.— [...] experience [...] had of your can­dour and christian concern for the [...] of mankind in an especial manner manifested at [...], gives me sufficient rea­son to think that you will [...] thus communicating my thoughts on that branch of taxation that at some times [...]leth scruples in the minds of some people; I mean when the cha [...]ges of [...] blended with those that [...] in support of the various exigencies of civil government. Altho' we, [...] concern not ourselves in setting [...] down the kingdoms of the earth; nor [...] to have [...] in legislation, or execution of human laws, yet [...] to all just laws and administration; and feel, deeply feel [...] subjects in their various trials and conflicts; nor are we forgetful of them in their [...] suffer­ings; but more especially these occasioned by the unhappy dis­putes between Great Britain and the colonies; in which we ex­pect to continue to be sharers with them, until it shall please the Disposer of all [...] to bring about a happy and lasting reconci­liation, which [...] the hearty prayer of and true well wishers to their country.

While my thoughts have been engaged in this afflicting some, I have entered very closely into that part of it, which nearly con­cernous, ( viz) that of Taxation.—The peaceable profession which we have have long made to the world (which constitutes a very amiable part of our religious character) will not admit of our ta­king up arms, it is painful to think it is reduced to that of Bre­thren's pouring out the blood of each other as water spilt upon the ground) we may nevertheless, expect to be taxed in common with other people, to pay the charge of the unhappy war, toge­ther with such civil charges as may arise for the support of go­vernment; which I perceive is like to be matter of scruple with [Page 3] some; yet, many others think they may as safely pay it, as many other taxes which they have had no scruple of paying. They say, and I suppose truly, that "Friends in England have freely [...] their taxes, when by far the greatest part hath been for the [...] military charges," if it be said, "but not against our own nation."—Th [...] upon examination will appear to be a mistake, which will be further considered before I conclude.—In the [...] it hath frequently been the case, that we have paid our tax­es without [...] when much the greater part hath been for the charges of war. For instance, there is the province of [...] Bay [...] when it hath been taxed near a [...] hundred thousand pounds their currency, for one year [...] [...] twelve thousand of it [...] for civil uses, that eighty thousand pounds or [...], [...] to [...] the charges of war, but say they, "this tax came to [...] civil and military charges together, which it was hard to separate"—and perhaps the taxes we expect, will come to [...] the same manner, [...] doubt they will, and be as hard to separate.— [...] in the present case [...]—" we ought to separate them."— [...] we do, we shall show ourselves [...], which will justly [...] [...]s to the censure of every consi­derate person in being so very exact, as to examine into one case [...] and not the other: for we ought with as much ease and pro­priety, have examined the [...] of the former general court of assembly, as of the present.—If it be further objected, that "we cannot consistently join in opposition to the king and [...] so far as to pay a tax which will strengthen their opposers, [...] are now almost the whole of the American colonies."—If it [...] to follow the example of our predecessors, I think we may [...] safely do it—"Why, what did they do"?—I answer, they [...] from their very first appearance as a separate society b [...]n subject to such who were invested with the authority of the nation, without meddling with the various disputes that have arisen since their [...] concerning regal authority. and on whom it ought to [...] For a further consideration [...], you may remember, that Friends made their appearance in the reign of King Charles the First; who by his too much aspiring after [...] alarmed the people; who, headed by Oliver Cromwell, [...] against the king and took the [...] of government into his own hands, and [...] the kingdom himself, under the character of lord [...].

Here we do [...] that Friend who had paid their [...]l [...] ­giance and their [...] to the king, continued to pay them to Oliver Cromwell during the [...] he held the reins of govern­ment: And what can be said of him, but that he headed the [Page 4] populace, and was an opposer of kingly authority, not merely as such, but as it became, through the hands of the king, subver­sive of the rights and priviledge [...] of the people: What harder things can be said of these who are [...] the head of the present op­position, that may render them less worthy of receiving taxes to defray the charges of government. By all that I have been able to discover, our society in England have ever made a point of being careful and exact in paying all taxes that are legally assessed, ex­cept the Priests [...]a [...]es

After CROMWELL, king Charles the second came to the throne, and they paid taxes to him also. After which, the crown continued in the family of Stewarts, until the disturbances in king James the second's reign; who by his favouring popery, justly alarmed and incens'd the people against him that think­ing himself not safe among a justly provoked people, took shelter in France, which made way for the Prince of Orange. Here we [...]nd the line of [...] interupted again, which devolved on them according to legal succession, and the Prince, in conjuncti­on with the people, opposing the then kingly government in James; much the same as is laid to the charge of those who are at the head of the present opposition; and Friends who were desirous to live in peace with all men, paid taxes to him like wise; but say they—"James favoured popery and endeavoured to in­troduce popish government and therefore forfeited his right to the crown." "Be it so—but is favouring popery, the only instance in which the kings of England can forfeit their rights to reign [...] a free people?"—I should think, that when the sword is put into the hands of a king to be directed for the punishment of evil [...], and praise to them that do well, we might have some reason to expect him to act in some measure, answerable to his exalted station, and the trust the people have reposed in him, (as kingly authority originates from the people)—But if to the contrary he should act so far below his exalted station as to turn the point of the sword at the vitals of the people, it must be very alarmin [...] especially when they have confer'd all the favours upon him, that were in their power, confident with the safety of the kingdom, he as fully forfeits his right to reign over them, as in the case of popery, nor can we assure ourselves that the interest of popery is [...] bottom of the present ministerial plan.

Every considerable man, no doubt, would be glad of such a form of government as might be unexceptionable: but we have no reason to expect it, in this imperfect state of things: Yet we ought to use all just and reasonable means to rectify, all disorders in government, that are in the compass of our power, consistent [Page 5] with the peaceable profession we make; and at the same time, to be as careful not to complain without just cause, but be as content as we can, under such a form of government, as it hath pleased Divine Providence to cast our loss: And it must be a very bad one indeed, that is not preferable to a state of anarchy. I be­lieve it may be very well allowed, that even the present state of government in the Massachusetts-Bay is better than none, and, if the inhabitants receive any advantage from it, they ought to be willing to bear a proportionable part of the charge that ariseth in support of it; tho it may not be in such in state as they could wish—in a word, let a man be under any form of government he can imagine to himself, where he receives any advantage by i [...], and [...] he remains under [...] he ought to bear his propor­tion of the charge of it: for the thoughts of having our lives and every thing that is near and dear to us, lie wholly at the mer [...] of every invader, without any possibility of redress from any [...] authority, [...] would incline us to be willing to bear ou [...] just proportion of the charge of such government as we are under, if it should not in every respect be consistent with the most perfect system.

Our Saviour hath set this matter in an indisputable light, to [...] by the conversation he had with Peter on that subject, at a time when those who received tribute money came to Peter [...] with him whether their [...] paid Tribute or not, Peter said he did [...] Christ willing, it appears, to take advantage of this opportunity to leave an example to future ages of his approbat [...] [...] taxes, in a case [...] to the prefect, in every [...] essential to the present argument, and as an additional [...] the holy example, introduc'd a conversation with Peter, not [...] for him to introduce it, or propound any questions on the subject but prevented him [...] as if with design to remove every hesi­tation, proceeded thus, What thin [...]est [...] Simon, of whom do [...] kings of earth take custom or tribute, of their own children or of strangers? Peter saith unto him of strangers. Jesus saith unto him, Then are the children free As much as if he had said, "then have they no just demand on us, we being children, may very well refuse paying of it—Nevertheless, least we should offend them, it is best it should be paid, therefore I would have thee do it," which he was [...] to do by an extraordinary miracle, I cannot see how it is [...] for any thing to be express'd more clearly to [...] scruple. It is further observable, that there is not one [...] objection [...] from Christ or Peter, that part of [...] money went to de [...]ay military charg [...]s, (for [...] [Page 6] which we might expect to find here if any where, seeing they were then upon the point of paying taxes. If it be urged, "that this happened before the abolition of the Mosaical constitution, while [...] was lawful, and consequently the paying tribute for the sup­port of it," I answer, whether the law was wholly abolished at that time or not, is not necessary to be enquired into in this case, it is sufficient to our purpose, that the words of our Saviour which are commonly urged to disprove the lawfulness of war, were de­livered in his sermon on the Mount, sometime before the conver­sation he had with Peter concerning paying [...]; and if war was forbid in his sermon on the Mount, the paying [...] ever after that must have affected his followers in the same man­ner as it doth at this day, unless it can be made to appear that the lawfulness of war did not cease at the time when two gene­rally supposed he forbid i [...] [...]ut that the [...] thereof was re­served to some future period; which we have little reason to [...].

Thomas Story, in the journal of his life explains this matter very clearly. Pages 124, 260, to which [...] refer you, and only transcribe a few sentences. ‘Th [...] we are prohibited arms and fighting in person, as inconsistent (we think) with the [...] of the gospel of Christ; yet we can and do, by his example, readily and chearfully pay unto every government, in every form, where we happen to be subjects, such sums and [...] as are required of us by the respective laws under which we live.’

If our [...]ers pursue measures for the defence and support of [...] government, that we think not strictly consistent with the [...] the gospel, even by repeling force by force to the shed­ [...] [...] of human blood, it is out of our power to [...]; they [...] i [...] the defence of government as [...] the [...] and if their manner doth not suit us, that may not [...], but we may receive as much advantage from [...] as of they pursue such mea­sures as we may think we could [...] out. However, let them proceed in a hostile manner or not [...] the defence of our rights and privileges, it is certain, if we receive advantage from civil government, we ought to bear our part of the charge of main­taining of it, or else have no recourse to [...] any case whatever; [...] it would be very odd for us to seek protection against the [...] or abuse of our fellow creatures, from an authority [...] we refuse to help to support. It may farther be observed, [...] the tribute that Peter paid by our Saviour's direction, was at [...] when the Jews were under the Romans and Cesar at great [...] in supporting his legions for the defence of his empire: [...] as Christ [...] the hand of Peter, paid a [...]. He must con­sequently pay a proportionable part of such charge.

[Page 7]In one place Christ saith, Render to Caeser the things that are [...] but i [...] the instance before us, he sets us an example of paying the requisition of civil authority, not only when the soldiers received a part of it, but even where not strictly due, rather than give [...]; altho' it helped to uphold a government under which they ( i. e. the Jews) were reduced by the dint of sword; an example of meekness that ought to have place in every considerate mind; that whilst we remain steady to our testimony against shedding human blood, we may preserve our consciences void of offence toward God and man, and by no means, at any time, throw out [...] unbecoming reflections against those in authority, nor mistake w [...]ll [...] scruple of conscience in paying taxes, or is any­thing else nor give civil authority any unnecessary trouble.

It is be said that "Christ submitted to the paying of a tax, to shew his subjection to kingly authority," I answer, but I believe, not to shew that he gave the preference to kingly authority, for there appears to be a clear instance to the contrary in that of Is­rael's asking for a king, at which time it was shewed them what the consequence would be, which they afterwards felt to their sorrow. 1 Sam 8 chap. " He shewed them what should be the manner of the king that should reign over them: He will take [...] and appoint them for himself, for his chariots, and to be his [...], and some shall run before his chariots. And he will take your daughters to be confectionaries, and to be [...], and to be [...], and [...] take your fields, and your vineyards, and your [...] yards, even the best of them, and give them to his servants [...] will take your men-servants, and your maid servants, and [...] goodle [...] young men, and your [...], and put them to his work. [...] will take the tenth of your sheep: and ye shall be his servant [...] And they said, nay, but we will have a king, &c." That, from [...] instance, or any other, we have little reason to prefer a kingly go­vernment.—The Evangelical Prophet Isaiah, seems to have had a very lively idea of their being formerly governed by judges, be­fore they had any king and speaks of it in a way [...] manner that very clearly indicates it to be far preferable to a kingly go­vernment, and foretells, very clearly, its returns: ch. [...]. v. 2 [...]. 2 [...] I will turn my hand upon thee, and purely purge [...] thy [...] and take away all thy tin. And I will restore the judges [...] and thy counsell [...]rs [...] at the beginning. Afterwards, [...] called the city of righteousness, the faithful city.— [...] comes our condition. I believe I may say, without [...] a very great reformation must take place in the [...] denomination among us, when Zion shall [...], and her converts with righteousness, v. [...].

[Page 8]But with respect to kingly government, I hope there are none among us, such sticklers for a republic, but that it would be very [...]ceptable to all well wishers to America, if the controversy be­tween Great-Britain and the colonies should subside, and that things might return to their old channel.

The apostle Paul semms to have had a very great regand for ci­vil government, and discourseth largely upon the subject in his 13 ch. to the Romans, and carrieth the matter so far as to say, There is no power but of God; the powers that be are ordained of God. Without criticising particularly on what he faith, we may safely conclude thus much from it; that all power capable of serving God and mankind, whether by means of civil authority, or other­wise, is of God, and no other; and that when this power is ex­ercised by those in authority for the good of mankind, they ought to be encouraged and obeyed in it; but whenever they act from a contrary power and priciple, the mischievous effects of it will presently appear, either less or more, to the distressing and cor­rupting the people, that, when the wicked bear rule the [...]end may very well be said to mourn.

To conclude, I meet with some, who appear to be well dispo­sed persons, who from some disagreeable circumstances they have [...] notice of, are led to doubt of the sincerity of the [...] of some, who have some influence in the American counsels [...] and met they fear their designs are to enrich and [...] them­selves at the public cost. How well grounded there suspicions [...]ey, be, I cannot pretent to say; but thus much I think I may say [...] safety, that I am fully persuaded it is far from being the case [...] must of such whose conduct therein, I have been able to [...] my jugdment about: but if there be any such, who in this some of deep distress, act from motives so merconary and repug­nant to every idea of justice and humanity, they ought to be rank­ed among the worst of enemies, as well as among the most im­pious of men.—Let us now call to mind, that it is a time that calls aloud for all closely to examine their [...], tradition or ad [...]ation, altho' of the best, will act be able to support [...] the time that is [...] approaching; altho' it may be of excellent [...], in regulating our manners, it rightly [...]; now [...] others being firmly established on the [...] of ages, as an everlasting foundation, be any [...] to the day of our distress: We must experience this for ourselves, [...] into [...]; but I hope we shall, while the [...] is open to be, seek earnetly to be [...] from the earth and [...].