rity, and to prevent misapplication; nay, the rea- tage from any occasional depreciation; for they sons would be stronger, bodies of men not being will always be paid their rents and quit-rents, acgenerally so apt to misapply their money, as sin-cording to the rate of exchange between Philadelgle prodigals. The people have never complain- phia and London. By the original agreements, ed that any such misapplication has been made those rents and quit-rents were to be paid in sterby their representatives; on the contrary, they ling money (or the value in coin current) to the have shown their approbation of the conduct of proprietary receivers in the province. A bill of the assembly in this tender point, by long repeat-exchange besides the sterling sum conveyed, ined annual elections of the same men to the same cludes all the freight, risk, and expense of conveytrust in the same office. They have always ing that sum in specie to London. Now we conseen their money disposed of, from time to time, ceive the people are not, nor can in justice or reafor the advantage and honour of the public, or for son be, obliged to transmit their rents to London, the king's immediate service, and they had reason and pay them there to the proprietaries. If the to be contented with the disposition. The public proprietaries should think fit to remove to China, credit has been constantly preserved, and every they might as justly add to their demand the rate man who served the government, has been always of exchange between London and Canton; this duly and readily paid; but if this new-claimed therefore is extortion, and ought never to be allownegative in the proprietaries takes place, the peo-ed in any future act, nor any equivalent made for ple will not have it in their power to reward the it. For had that equivalent been really given as a man that serves them, or even to pay the hire matter of justice, and not extorted as purchase moof the labourer that works for them, without the ney for the law, it would have been extended to governor's leave first purchased; much less will the rents of private landlords, as well as those of they be allowed to support an agent in England the proprietaries. Besides, the great sums to be to defend their rights, or be able to pay the ex-yearly remitted to them in London, for which no pense of prosecuting their complaints when op- returns come back to the country, naturally tend to pressed. And to prevent their doing this, we raise the exchange; and even put it in the power conceive, another main view of this instruction. of their agents to raise it occasionally, just before In short, it does not appear to your committee the periodical times of payment (to the great injuthat this extraordinary instance of the proprietary of the people) and to lower it again at their pleary's care of the people's money, to prevent its being wasted by their own representatives, was for the people at all necessary. Those representatives themselves are a part of the people, and must bear a share of their burdens. For their own sakes, therefore, as well as to recommend themselves to the esteem and regard of their constituents, it is highly probable they will execute that trust, as they always have done, with justice, prudence, and frugality; with freedom to the king's service, and grateful generosity to governors that sincerely seek their welfare, and do not join with the proprietaries to oppress them. But this instruction might perhaps be necessary to extort those grants to governors which they had been pleased to style salary, and render that certain, which before depended on the good-will of the people; for how else can the proprietaries be sure of that share of those grants, which, by their private contracts sometimes made with their governors, is (if report says true) to be paid to themselves? The proprietaries are, however, willing to permit the renewal of the eighty thousand pounds, which is now to sink in a few years, and even the adding forty thousand pounds more, the whole to be emitted on loan, provided, that the eleventh instruction be complied with," and half the power of applying the interest reserved to them; and provided, that all rents and quit-rents due, or to be due or payable to them, be always paid according to the rate of exchange at the times of payment between Philadelphia and London, or some other sufficient provision enacted in lieu thereof, as was done by a former act." Your committee cannot help observing here, that the proprietaries' tenderness for their own interest appears in this instruction much stronger than their care for that of the people. Very great emoluments arise to them by emissions of paper-money on loan, and the interest money is a tax they are clear of. They are therefore willing the quantity should be increased; but whatever advantages they receive from it, they are resolved to suffer no disadvan sure; a dangerous power this, if no inconvenience can arise to themselves by the rise of exchange! the depreciation of money in every country where it happens, is a common calamity. The proprietary estate ought not to be exempt from it, at the expense of all other estates. There are many fixed ground rents, and other rents arising in the province belonging to the people, and due to private estates. These rents have as much right to be considered, and their deficiency, in case of depreciation, provided for out of the public funds, as those of the proprietaries. But of these they take no care, so their own are secured. It appears however to your committee, that all rents in the country ought to be on the same footing, with regard to any loss by the depreciation of its currency, since that is less likely ever to happen which it is the interest of all to prevent. Your committee now come to the twenty-first instruction, by the preamble of which it is insinuated, as if acts for provincial taxes had been common in this province, and that the proprietary's estate had been always exempted in such acts; whereas the truth is that there never were but two or three, and those in the early times of the province, when the proprietary's circumstances were low, his affairs incumbered, and the quitrents so small, as to be insufficient for his support, and therefore they were not only exempted from any part of such tax, but duties and license fees were granted to help them out. For more than forty years, as the excise and interest money have been sufficient for support of government, no provincial taxes have been levied (in this very instruction, a little lower, they themselves acknowledge none have been raised in their time) and the proprietary estate has vastly increased; those license fees are also vastly increased, and yet they still received them. But that their estate should now be exempt from provincial taxes, raised for the defence of that very estate, appears to us extremely unreasonable. During the distress of the family, there was likewise a voluntary subscrip tion among the people to pay the proprietary's passage to England; they may from thence as justly claim a right of having their expenses borne by the public whenever they cross the seas. But when those aids were granted to the old proprietary, he had a much better claim to them than his sons; for he undertook to act as an agent and advocate for his people, in England; to defend and secure their rights and privileges; not like his successors, to abolish and destroy them.* it was thought that the country was best defended by maintaining peace and a good understanding with the Indians. This was done from year to year by expensive and repeated presents. The proprietary reaped great advantages from this good understanding and these presents, in his bargains with the Indians for lands. The expenses grew yearly more and more heavy, and repeated humble applications were made to the proprietaries, that they would be pleased to bear The instruction farther says, that "since the a part, but without success. They vouchsafe inexpiration of those former laws, no aid hath ever deed an answer to the last application, but it was been granted by the assembly to them as proprie- to reject it with the utmost pride and scorn, claimtaries. As proprietaries, what right have they ing an inherent right of exemption of their estates to aids? are they not hereditary governors of the from all public charges whatsoever, in virtue of province ? and while they have indulged them their being governors as well as proprietaries. selves with an almost constant residence in Eng-And the sixty thousand pounds bill is called an land, remote from their country, and greatly to its attempt of the assembly by "an act of theirs," to inconvenience and prejudice, have not the assem- charge the proprietary estate, as if they had preblies constantly supported their deputy, sent by sumed to do it alone by their own authority. The the proprietaries to do what they ought themselves assembly could not possibly think of taxing the to have done in person; though he was often an proprietary estate, without the consent of the proimperfect deputy, restrained in those powers which prietaries by their depu y; the bill was therefore should always subsist and be present in every go-another humble application to the proprietaries vernment for the common welfare? but they are for their consent to a thing so reasonable; and pleased to say, "they have voluntarily and cheer- the very style of it was, we pray that it may be fully expended several considerable sums of their enacted." But that prayer could not be granted, own money for the advancement of the province." though the province was on the brink of ruin. This they said likewise to a former assembly, and And yet it seems the proprietaries were not " the answer was, “We are unacquainted with willing;" though their deputy declared they had these expenses; let the accounts be laid before us, expressly restrained him even by the words of his and whatever expense appears to have been made commission! the bill however is stigmatized with for the service of the province shall be allowed, the characters of "most unjust and extraordinaand repaid with thanks." Those accounts have ry." Thus it is, when men judge in their own never yet appeared; and till they do, we think cases. These gentlemen think it unjust to tax their they ought not to be made the foundation of any estates, though all the world thinks otherwise. claim whatever. As provincial taxes had not been usual, it might be so far extraordinary, but the mode of taxation was by no means extraordinary, being the same with that of raising our county rates and levies, long used and approved by the province. And the taxing of proprietary lands is used both in New Jersey and Maryland; and located unimproved lands have formerly been taxed in this province. Had such been taxed every where from the first settlement of America, we conceive it would have tended to the increase of the inhabitants, and the greater strength of the colonies; for then such immense quantities of land would not have been monopolized and lain dormant, but people would more easily have obtained settlements, and been seated closer together. They say farther, "that they had no reason to suspect that the assembly would deviate so much from the former usage, as to pretend, by any act of theirs, to charge the proprietary estate in the province with the burden of any taxes." Amazing! if the assembly deviated from the former usage, by taxing their own estates, and those of their constituents (their usual funds failing) why should they not deviate in the same manner in taxing the proprietary estate? and what are the particular merits of this family, that when the whole British nation, when every estate in the kingdom, as well as in this province, is taxed, towards the recovery and defence of their estate in Pennsylvania, that very estate alone should be exempted, and they so confident of its right to an exemption. as to have no reason to suspect the assembly would attempt to tax it? un But the proprietaries would have it understood, that it is not for their own sake only, that they object to the fifty thousand pounds bill which was But it seems "the assembly have represented refused, or the sixty thousand pounds act that them in an untrue light, as if unwilling to assist passed. They are tenderly concerned for the esthe public, by contributing towards the defence of tates of others. No part of the lands of a delinthe country, though no application had ever once quent, who refuses or neglects to pay his tax, been made to them for that purpose." How far ought in their opinion, to be sold for payment; they are placed in an untrue light on this account, though lands in America are by act of parliament will, we presume, appear before we finish this re-made liable to be sold for discharge of debts, and port. It appears too, by a report of a former com- were almost always so here by the law of this mittee. They likewise say, no application was province. If lands, or parts of land may be sold ever once made to them for their assistance to- to satisfy private, why not public debts? and wards the defence of the country." Heretofore though it be unusual in England, it has long been the practice, as we are informed, in several of the colonies, particularly in New England. But they say, "a tax of one shilling in the pound, on the whole value, is what never was laid, nor can possibly be paid, in any country." Strange! may not a country in imminent danger give a twentieth part of their estates to save the other nine *This he executed in several instances, and particularly in his answer to the lords of trade's objections to the act of privileges to a freeman, in the year 1705; in which he informed their lordships, that the act was agreeable to the great charter which all Englishmen were entitled to; and that "we went not so far (i. e. from England to America) to lose a tittle of it." pounds. But if you multiply that valuation by 20, to bring it nearer the truth, those estates must amount to six millions; exclusive of their wild lands as aforesaid. If this computation be too high, they may be able hereafter to show its mistakes. At present we conceive the consequences fairly drawn from facts and their own premises. And yet this their enormous estate is, by their instructions to be exempted, while all their fellowsubjects groan under the weight of taxes for its defence! it being the first attacked in the present war, and part of it on the Ohio, the prize contendthe end of this instruction, pretend to be "most ready and willing to bear a just proportion along with their tenants in any necessary tax for the defence of the province," yet this appears clearly to be a mere pretence, since they absolutely except their quit-rents, and their located unimproved lands, their fines, and the purchase monies they have at interest; that is, in a manner, their whole estate, as your committee know of little they have left to be taxed, but a ferry-house or two, a kitchen and a dog-kennel. teen? is it impossible even to give a half or three | low valuation are worth three hundred thousand fourths, to save the other half or quarter? may they not even give nineteen parts to save the twentieth? the proprietary's gift of five thousand pounds, they afterwards say, is twenty times more than their tax, if fairly and equally assessed, could by that bill have amounted to. If so, it is possible to give the whole twenty parts; but it has always been understood, that estates are not to be taxed to the full value they might singly sell for. In the same bill it was provided, that located unimproved lands should not be valued in the rates at more that fifteen pounds per hundred acres; when it is well known, that the proprie-ed for by the enemy. For though they, towards tary's lowest price for wild lands on the frontiers is fifteen pounds ten shillings per hundred; and that the located unimproved lands in their manors, are, some of them, valued at three or four hundred pounds per hundred; they may therefore well say, that "if that tax had been fully assess ed, it must have amounted to many times the sum;" but then their next assertion is somewhat inconsistent, viz. that the bill laying this tax was most unjustly calculated for the purpose of putting it in the power of the assessors to tax the proprietary estates up to the full value, and to ease But unimproved lands should not, in our proother persons, by taxing them so lightly as only to prietaries' opinion, pay any taxes, because "they make up the residue of the fifty thousand pounds, yield no annual profit." This may deceive peoin which case, much the greatest part of the bur-ple in England (where the value of land is much den might have been laid on the proprietary es- at a stay) as they are unacquainted with the tates alone." The value of the proprietary estate nature of landed estates in growing plantations. has long, for prudential reasons, been kept a pro- Here new lands, without cultivation, without found secret; and the proprietaries have lately fencing, or so much as cutting down a tree, being given five thousand pounds rather than submit it reserved and laid by for a market till the surroundto the inquiry of the assessors. But your com- ing lands are settled, improve much more in yearly mittee conceive some light may be obtained on value even than money at interest upon interest. that head, from this part of the instruction com- Thirty years ago, the best and richest lands near pared with the fifty thousand pounds bill. By the proprietary's Conestogo manor were worth that bill their wild, unsurveyed, or unlocated lands, and sold for about forty pounds per hundred acres. which are many millions of acres, were not to be That manor was then laid out and reserved, contaxed at all, though they never sell any of them taining near seventeen thousand acres; and now for less than fifteen pounds ten shillings per hun- the lands of that very manor, which, though so dred acres. Their taxable estate consists chiefly long located, have never yet been cultivated, will in located (though uncultivated) tracts and ma- sell for three hundred and fifty pounds per hunnors, and in the reserved quit-rents arising from dred acres; which is near nine for one, or eight the lands they have sold. These manors and hundred per cent. Advance! can a state thus tracts are generally choice, being of the best producing twenty-five per cent. per annum on the lands, picked out of every new purchase from the prime cost, be, with any propriety, called an esIndians by their surveyors, before the office is tate yielding no annual profit ?" is it not a well opened, and laid by for a market, not to be dis-known practice in the colonies, to lay out great posed of till all the surrounding lands are sold and sums of ready money for lands, without the least settled. This has increased their value prodi-intent of cultivation, but merely to sell them again giously, so that they are now, one with another, valued at more than three hundred pounds per hundred; yet by the bill, they were not to be taxed as worth more than fifteen pounds per hundred. And they own, that by the same bill, "their quit rents were to be taxed in the same manner as other estates," consequently as great an abatement to be made in the valuation. And yet by this same bill, under this very moderate valuation of their estate, they say, it would have been in the power of the assessors to have laid much the greatest part of the burden on their estates alone. Now much the greatest part of fifty thousand pounds may be forty thousand pounds, but we will say (for moderation's sake) it is only thirty thousand pounds, and that sum might have been raised by that bill, on the proprietary estates, in two years, by a tax of one shilling in the pound, i. e. fifteen thousand pounds per annum. The shillings in fifteen thousand pounds are three hundred thousand, consequently their estates at that hereafter? would people follow this practice if they could not make more profit of their money in that way than by employing it in improvement of land, in trade, or in putting it to interest, though inte rest in the plantations is from six to ten per centum. Does not such land, though otherwise unimproved, improve continually in its value? how mean and unjust is it then, in these gentlemen to attempt to conceal the advantages of this kind of estate, and screen it from taxes, by lurking under the ambiguous and deceitful terms of unimproved lands, and lands yielding no annual profit! Meanly unjust, indeed, in this instance, do they appear to your committee; who cannot but observe, that the proprietaries, knowing their own inclinations to screen their own estates, and load those of the people, from thence suspected the people might be equally unjust, and intend, by the fifty thousand pounds bill, to ease their estates and load those of the proprietaries. "The bill, say they, appears to us to be most unjustly cal culated, for the purpose of putting it in the power But the proprietaries "cannot find that the of persons, wholly chosen by the people, to tax quit-rents reserved to the crown, in any of the our estates up to the full value therein mentioned, other American colonies, have ever been taxed toand to ease other persons by taxing them so light-wards the raising any supplies granted in those ly, as only to make up the residue that might be colonies; and indeed those quit-rents are genewanted to complete the fifty thousand pounds. rally so small (meaning the king's quite-rents, we In which case the persons chosen by the people suppose, for their own surely are large enough) might have laid by much the greatest part of the that little or no land tax, would be due or payable burden upon our estates alone." Had they in- on them, if arising in Great Britain, &c." If your tended to raise much the greatest part of the tax committee are rightly informed, the king's quitof fifty thousand pounds on the proprietaries' es- rents in the other colonies, are applied to public tate, would the house so readily have accepted of purposes, generally for the service of the colony five thousand pounds in lieu of their share of that that raises them. When our proprietaries shall tax? but why this suspicion of the assembly? think fit to apply those arising here in the same What instance of injustice can the proprietaries manner, we believe no assembly will attempt to charge them with, that could give ground for tax them. The smallness of the parts, we cansuch a supposition? if they were capable of such not conceive to be a good reason for not taxing an intention, and an endeavour to get iniquity es- the whole. Where every man worth less than tablished by a law, must they not be the most un- twenty shillings a year is exempt from taxes, he just and dishonest of men? the assessors, it is who enjoys a thousand a year might, as well as true, are chosen by the people; they always were our proprietaries, plead to be excused, for that his so by our laws; and let a man's estate be ever so income is only twenty thousand shillings, each of great, he has but one vote in the choice of them; which shillings is far within the sum exempted but have the proprietaries no friends in their pro- by law. In the whole, though what arises from vince? what is become of all their dependants each estate be no great sum, their quit-rents must and expectants; those in place, or hoping for amount to a very great revenue; and their speakplaces; the thousands in their debt; the mort- ing of them in the diminutive terms of very small gagers at their mercy? will none of these, out of quit-rents or acknowledgments, is only to amuse love, or hope, or fear, vote for honest assessors, and deceive. They are property; and properthat may take care the proprietary is not oppress- ty should pay for its own preservation. They ed by the weight of an unjust tax? could the ought therefore to be taxed to the defence of the assembly be certain, that the whole people were country. The proprietaries indeed say, a landso wicked, as to join in choosing and trusting tax was unnecessary, as there are many other sets of dishonest assessors, merely to wrong the ways of raising money. They would doubtless proprietary? are there no laws in the province choose any way in which their estate could not be against perjury; are not the assessors by law to included. But what are those many other ways? be sworn or affirmed to assess themselves and all Britain, an independent state, can lay infinite duothers impartially; and have they not always been ties, on all foreign wares, and imported luxuries. chosen as men of note for probity and justice? We are suffered little foreign trade, and almost what a dark prospect must a man's own heart af- all our superfluities are sent us from Britain itself. ford him, when he can from thence form such ideas Will she premit us to discourage their importation of the hearts of a whole people! a people famous by heavy imposts? or to raise funds by taxing throughout the world, for the justice and equity her manufactures? a variety of excises and duties of their laws, the purity of their manners, their hu- serve only to multiply offices and officers, and to manity and hospitality to strangers, their affection make a part of the people pay for another part to their late honoured proprietary, their faithfulness who do not choose to pay. No excise or duty, in their manufactures and produce, and upright- was ever a fair and equal tax on property. The ness in all their dealings! and to whose virtue fairest, as the proprietaries themselves have acand industry these very gentlemen owe all their knowledged, is a poundage on all real and personal present greatness! estate, according to its value. The proprietaries are pleased farther to say, "that the laying taxes on the real value of the fee-simple, and the sale of land for the payment of taxes, are contrary to the laws and statutes of Great Britain." Your committee cannot find that any laws or statutes were ever made in Great Britain to regulate the mode of laying taxes in the plantations; and if there are none such, our bill could not be contrary to what never existed. In Virginia the taxes are laid on slaves, and paid in tobacco; and every colony has its own mode of taxation, suited to its own circumstances, almost all different from each other as well as from that used in England. But different from, and contrary to, we conceive to be distinct and different things; otherwise many of our laws, even those which have been approved at home, and received the royal assent, are contrary to the laws of England. But as we said before, the laws of England themselves, make lands liable to pay debts in the colonies; and therefore to sell them, or a part of them, to pay public debts, is not contrary to, but conformable with, the laws of England. We are now to hear of the generosity of the proprietaries, who, as they say, were so far from desiring not to contribute to the defence and support of his majesty's rights and dominions, that immediately on the first notice of the defeat of general Braddock, they had sent over an order upon their receiver-general, to pay five thousand pounds as a free gift towards the defence of the said province." We may presume to ask, why, when they knew the assemblies were continually worried to give money, and the bills in which it was offered as constantly rejected; why did they not unmanacle their governor, and at the same time set an example of zeal for the common cause by a generous gift on their part, before they heard of that defeat? why not as soon as they knew he was sent to America? why not on Washington's defeat, or before his first expedition, as soon as ever this province was attacked, and they learnt that the enemy had built a fort in it? but the truth is, the order was sent, not immediately on the news of Braddock's defeat; the date of the order will show that it was a month after that news arrived in England. But it was immediately after they had advice, that the governor had refused a grant of fifty thousand pounds to the crown for the defence of the proprietaries' province, because their estate was taxed in the bill, alleging restrictions from them on that head; against which all the world exclaimed an univer sal odium was falling on their heads, and the king's wrath justly dreaded; then it was, that the boasted order issued. And yet as soon as their fears subsided, it was sincerely repented, and every underhand step taken to get the act, in which their gift was fixed, disapproved at home; though if they had succeeded, when the bills emitted were abroad, and in the hands of the public, many of the poor soldiers, who had received them in pay for their services, would have been ruined, and multitudes of others greatly injured. And after all, this free gift, to be immediately paid, is not yet paid, though more than a year is elapsed since the order was given; and contracts, entered into by the commissioners in confidence of receiving that money, are yet unsatisfied, to the loss and disappointment of many, and great detriment to the service. wrong him. They have not, it seems, authority enough to oblige him to do justice. As to their inclination, they bear, every one of them, and maintain, the character of honest men. When the proprietaries shall be truly willing to bear an equitable part of the public burden; when they shall renounce their exorbitant demand of rent as the exchange shall then be; make restitution of the money which they have exacted from the assemblies of this province, and sincerely repent of their extortion, they may then, and not till then, have some claim to the same noble title. However, if we will have a land tax, they are pleased to form a bill for us, or at least to direct what clauses shall be in, and what shall not be in it, thus violating the most essential right of the 1. commons in a British constitution! and with this particular injunction, that the tax shall be laid for no more than one year; and shall not exceed four shillings in the pound on the income; which, estimating estates at twenty years' purchase, is about a fifth of a twentieth, or in plainer words, a hundredth part of the value. Perhaps this may be well enough in times of tranquillity; but when a province is invaded, must it be given up to the enemy, if a tax of the hundredth penny is not sufficient to save it? Yes, that is our present situation; for the proprietaries' instructions are, it seems, unalterable. Their governor is bound to observe and enforce them, and must see the king's province perish before his eyes, rather than deviate from them a single tittle. This we have experienced within a few days, when advantage being cruelly taken of our present unhappy situation, the prostrate condition of our bleeding country, the knife of the savages at her throat, our soldiers ready to mutiny for want of pay and necessaries, our people flying in despair from the frontier for want of protection, the assembly was compelled (like Solomon's true mother) to wave her right, to alter our money bills, abridge our free grant to the crown by one half, and, in short, to receive and enact a law not agreeable to our judgments, but such as was made for us by the proprietary instructions, and the will and pleasure of the governor's council; whereby our constitution and the liberties of our country are wounded in the most essential part, and even violated and destroyed. We have reason to confide, however, in the justice of our sovereign and a British parliament, that this tyranny shall not long subsist; and we hope no time will be lost in making the proper application. In fine, we must say, in justice to the house, that the proprietary's charge against the assembly, as "being inclined by their authority to tax the proprietary estate disproportionately, &c." is, to our knowledge, groundless and unjust. They had as little inclination as authority to 2. 3. 4. The proprietaries have for a long series of years made a great secret of the value of their estate and revenue. By accident the following authentic paper is fallen into our hands, and will serve as a ground-work on which the reader may be enabled to form some idea of the value of that estate in Pennsylvania. It is a copy of an original paper drawn by Mr. Thomas Penn himself many years ago, and endorsed "My estimate of the province, T. Penn.” ESTIMATE. LANDS granted since my arrival are very near 270,000 acres, of which not 10,000 have been paid for; more than of old grants are remaining unpaid; Pennsylva. Cur. £41,850 00 18,150 0 0 The old rent, 420l. a year ster- 15,246 0 0 Lands granted between roll and 6. 7. 8 Ferries let out on short leases, Lands settled in the province, The rent at an halfpenny an 1 Conestogoe, MANORS. 65 miles from the city, 13,400 acres at 40%. per hundred acres 18,810 0 0 2,722 10 0 1,000 0 0 63,000 0 0 27,500 0 0 £ 188,278 10 0 5,360 0 0 Carried over £ 193,638 10 0 |