of this fund, and the rapacious character of his predecessor,
many of the colonists suspected that very little of
it was appropriated during his time to the purposes
for which it was intended. This misapplication
of it, however, is but a matter of conjecture; and
it was probably to shelter himself from the possibility
of falling under a similar imputation, that the present
governor has caused quarterly accounts, which are
first verified by a committee consisting of the lieutenant
governor and the judge advocate, and afterwards examined
and approved by himself, to be published for the general
information. This custom, however, is a deviation,
although it must be confessed a good one, from precedent:
and the colonists have no guarantee that his successors
will not revert to the same mysterious application
of this fund that has been practised by his predecessors.
In this case it may be converted into a fruitful source
of peculation and plunder, and be at last in a great
measure diverted from the public objects for which
it was instituted to the satiation of private rapacity,
and the colonists become gradually burdened with an
overbearing load of taxation, merely for the purpose
of enriching their governors. Be this, however,
as it may, the illegality of levying money by the
authority of any individual, is, I should presume,
quite unquestionable; and I have no doubt that if
any of the colonists had public spirit enough to resist
the payment of these duties, the court of civil jurisdiction
would not enforce it; since the decisions of this court
are solely founded on acts of parliament. The
magistrates of the colony might indeed take upon themselves
to direct the execution of the governor’s orders,
which authorize the levying of these taxes, but I
have doubts, since resistance to these orders would
not amount to an act of a criminal nature, and the
point at issue would be a mere matter of debt between
an individual and the government, whether they even
would consent to give such an illegal method of taxation
the sanction of their support. At all events
an appeal would lie in the shape of a writ of certiorari
to the civil court, which could not avoid annulling
the judgment of the magistrates, and consequently
declaring the governor’s conduct unwarranted
and illegal. Such an occurrence would evidently
be attended with the most prejudicial effects; for
not to dwell on the mortification which the governor
for the time being would experience at discovering
in so disagreeable a way that by treading in the footsteps
of his predecessors, he had been exercising a power
to which his situation gave him no claim, there can
be little doubt that a victory of this nature gained
by an individual over the executive would be the signal
for the institution of suits against the government
for the recovery of all the money that has been levied
under such an illegal and arbitrary authority.
To prevent the probability of being forced to refund
so large a sum of money to the persons or their heirs
from whom it has been thus illegally wrested, and to
legalize all future levies of duties in the colony,
the establishment of a colonial legislature certainly
offers the only judicious and constitutional expedient.