No. 38. Townshend Revenue Act

June 29, 1767

IN August, 1776, Pitt, now Earl of Chatham, succeeded Rockingham as prime minister; but illness soon incapacitated him for active participation in affairs, and the leadership fell to Townshend, chancellor of the exchequer. The irritation over the repeal of the Stamp Act was increased by the reports of continued agitation in America; while the reduction of the land tax from 45. to 35. in the pound, brought about by factious opposition to the ministry, necessitated revenue from some other source. "On January 26, 1767, in a debate on the army, George Grenville moved that America, like Ireland, should support an establishment of her own; and in the course of the discussion which followed, Townshend took occasion to declare himself a firm advocate of the principle of the Stamp Act." The plans for carrying his policy into effect were brought forward by Townshend in May, and embraced three points: the enforcement of existing laws, the appointment of customs commissioners, and provision for adequate revenue. The strong opposition in the colonies to the Sugar Act had led, in 1766, to the repeal of the duties imposed by that act, except the duty on tea (6 Geo. III., c. 52). In framing the revenue act of 1767, Townshend professed to observe the distinction urged in America between external and internal taxation, and to provide a revenue by means of import duties only. The proceeds of the duties, estimated at about £40,000, were to be applied towards the civil and military expenses of the colonies. Further to insure the observance of the act, writs of assistance were legalized. On the 4th of September Townshend died, and the execution of the act, which had not yet gone into operation, devolved upon his succesThe duties imposed by the act, with the exception of the duty on tea, were repealed by an act of April 12, 1770.

sors.

REFERENCES. Text in Pickering's Statutes at Large, XXVII., 505-512. The act is cited as 7 Geo. III., c. 46. For the debates and proceedings see the Parliamentary History, XVI. Summaries of the debates, reflecting as usual public opinion in England, are in the Annual Register (1767). Of contemporary discussions in America, Dickinson's Letters from a Farmer (Writings, Ford's ed., I., 305-406) is the most important. The acts establishing customs commissioners in America (7 Geo. III., c. 41) and imposing duties on tea (7 Geo. III., c. 56), the other parts of Townshend's scheme, are in MacDonald's Select Charters, Nos. 62 and 64. The act of repeal is 10 Geo. III., c. 17.

An act for granting certain duties in the British colonies and plantations in America; for allowing a drawback of the duties of customs upon the exportation, from this kingdom, of coffee and cocoa nuts of the produce of the said colonies or plantations; for discontinuing the drawbacks payable on china earthen ware

exported to America; and for more effectually preventing the clandestine running of goods in the said colonies and plantations.

WHEREAS it is expedient that a revenue should be raised, in your Majesty's dominions in America, for making a more certain and adequate provision for defraying the charge of the administration of justice, and the support of civil government, in such provinces where it shall be found necessary; and towards further defraying the expences of defending, protecting, and securing the said dominions; . . . be it enacted That from and after ... [November 20, 1767,] . . . there shall be raised, levied, collected, and paid, unto his Majesty, his heirs, and successors, for and upon the respective Goods herein after mentioned, which shall be imported from Great Britain into any colony or plantation in America which now is, or hereafter may be, under the dominion of his Majesty the several Rates and Duties following;

that is to say,

For every hundred weight avoirdupois of crown, plate, flint, and white glass, four shillings and eight pence.

For every hundred weight avoirdupois of green glass, one shilling and two pence.

For every hundred weight avoirdupois of red lead, two shillings.

For every hundred weight avoirdupois of white lead, two shillings.

For every hundred weight avoirdupois of painters colours, two shillings.

For every pound weight avoirdupois of tea, three pence.

For every ream of paper, usually called or known by the name of Atlas fine, twelve shillings.

[Then follow specifications of duties on sixty-six grades or classes of paper.]

*

*

*

*

*

IV. . . . and that all the monies that shall arise by the said duties (except the necessary charges of raising, collecting, levying, recovering, answering, paying, and accounting for the same) shall be applied, in the first place, in such manner as is herein after mentioned, in making a more certain and adequate provision for the charge of the administration of justice, and the

support of civil government, in such of the said colonies and - plantations where it shall be found necessary; and that the residue of such duties shall be paid into the receipt of his Majesty's exchequer, and shall be entered separate and apart from all other monies paid or payable to his Majesty . . . ; and shall be there reserved, to be from time to time disposed of by parliament towards defraying the necessary expences of defending, protecting, and securing, the British colonies and plantations in America.

VI. And whereas the allowing a drawback of all the duties of customs upon the exportation, from this kingdom, of coffee and cocoa nuts, the growth of the British dominions in America, may be a means of encouraging the growth of coffee and cocoa in the said dominions; be it therefore enacted . . ., That from and after ... [November 20, 1767] ..., upon the exportation of any coffee or cocoa nuts, of the growth or produce of any British colony or plantation in America, from this kingdom as merchandize, the whole duties of customs, payable upon the importation of such coffee or cocoa nuts, shall be drawn back and repaid; in such manner, and under such rules, regulations, penalties, and forfeitures, as any drawback or allowance, payable out of the duties of customs upon the exportation of such coffee or cocoa nuts, was, could, or might be paid, before the passing of this act. . . .

VII. And it is hereby further enacted . . ., That no drawback shall be allowed for any china earthen ware sold, after the passing of this act, at the sale of the united company of merchants of England trading to the East Indies, which shall be entered for exportation from Great Britain to any part of America.

.

*

X. And whereas by [the explanatory Navigation Act of 1662] . . . and several other acts now in force, it is lawful for any officer of his Majesty's customs, authorized by writ of assistance under the seal of his Majesty's court of exchequer, to take a constable, headborough, or other publick officer inhabiting near unto the place, and in the day-time to enter and go into any house, shop, cellar, warehouse, or room or other place, and, in case of resistance, to break open doors, chests, trunks, and other package there, to seize, and from thence to bring, any kind of goods or merchandize whatsoever

L

prohibited or uncustomed, and to put and secure the same in his Majesty's store-house next to the place where such seizure shall be made: and whereas by . . . [the Navigation Act of 1696] . . . it is, amongst other things, enacted, that the officers for collecting and managing his Majesty's revenue, and inspecting the plantation trade, in America, shall have the same powers and authorities to enter houses or warehouses, to search for and seize goods prohibited to be imported or exported into or out of any of the said plantations, or for which any duties are payable, or ought to have been paid; and that the like assistance shall be given to the said officers in the execution of their office, as, by the said recited act of the fourteenth year of King Charles the Second, is provided for the officers in England: but, no authority being expressly given by the said act of King William the third, to any particular court to grant such writs of assistance for the officers of the customs in the said plantations, it is doubted whether such officers can legally enter houses and other places on land, to search for and seize goods, in the manner directed by the said recited acts: To obviate which doubts for the future, and in order to carry the intention of the said recited acts into effectual execution, be it enacted .., That from and after . . . [November 20, 1767,].. [November 20, 1767,] . . . such writs of assistance, to authorize and impower the officers of his Majesty's customs to enter and go into any house . . . or other place, in the British colonies or plantations in America, to search for and seize prohibited or uncustomed goods . . shall and may be granted by the said superior or supreme court of justice having jurisdiction within such colony or plantation respectively.

...

No. 39.

Massachusetts Circular Letter

February 11, 1768

THE General Court of Massachusetts met Dec. 30, 1767. The address of Governor Bernard dealt with the question of the boundaries between Massachusetts and New York and New Hampshire and Maine, and did not mention the Townshend acts. The acts were, however, read in the House, and the consideration of them referred to a committee of nine on the state of the province. On the 12th of January the committee reported a draft of a letter

to Dennis De Berdt, agent of the colony in England, reviewing the arguments against taxation by Great Britain, and protesting against the recent acts as unjust and unwarranted. Subsequently a petition to the King, and letters to Shelburne, Rockingham, Camden, Chatham, Conway, and the Commissioners of the Treasury, were adopted. On the 21st of January a motion "to appoint a time to consider the expediency of writing to the assemblies of the other colonies on this continent, with respect to the importance of their joining with them in petitioning his Majesty at this time," was rejected; but on Feb. 4 the motion was reconsidered, and a committee appointed "to prepare a letter to be sent to each of the Houses of Representatives and Burgesses on the continent, to inform them of the measures which this House has taken with regard to the difficulties arising from the acts of Parliament for levying duties and taxes on the American colonists." The letter, drawn up by Samuel Adams, was reported on the 11th and adopted. The letter was laid before the cabinet April 15, by Lord Hillsborough, secretary of state for the colonies. A letter from Hillsborough to the governors of the several colonies, April 21, called upon them to exert their " utmost influence" to prevent the various assemblies from taking action on the Massachusetts circular; while a communication to Governor Bernard, of the following day, instructed him to require the assembly to rescind the resolution under which the circular letter was issued, and, in case of refusal, to dissolve them. On the 30th of June, after adopting a letter to Hillsborough defending their action, the House by a vote of 92 to 17, refused to rescind. The next day the General Court was dissolved.

REFERENCES. Text in Bradford's Massachusetts State Papers, 134-136; the same work gives the other Massachusetts letters and documents referred to above. Almon's Prior Documents, 220, gives Hillsborough's letter to the governors; 203-205, extracts from the letter to Bernard; 213-218, replies of other colonies to the circular letter.

SIR,

Province of Massachusetts Bay, February 11, 1768.

The House of Representatives of this province, have taken. into their serious consideration, the great difficulties that must accrue to themselves and their constituents, by the operation of several acts of Parliament, imposing duties and taxes on the American colonies.

As it is a subject in which every colony is deeply interested, they have no reason to doubt but your House is deeply impressed with its importance, and that such constitutional measures will be come into, as are proper. It seems to be necessary, that all possible care should be taken, that the representatives of the several assemblies, upon so delicate a point, should harmonize with each other. The House, therefore, hope that this letter will