of a tax on slaves imported into the colony had but one end in view,—­the raising of revenue.  In 1699 the end sought through the taxing of imported slaves was the building of the Capitol; in 1734 it was to lighten the burden of taxes on the subjects in the colony; but, in 1740, the object was to get funds to raise and transport troops in his Majesty’s service.[168] The original duty remained; and an additional levy of five per centum was required on each slave imported, over and above the twenty shillings required by previous acts.

In 1742 the tax was continued, because it was “necessary” “to discharge the public debts."[169] And again, in 1745, it was still believed to be necessary “for supporting the public expense."[170] The act, in a legal sense, expired by limitation, but in spirit remained in full force until revived by the acts of 1752-53.[171] In the spring of 1755 the General Assembly increased the tax on imported slaves above the amount previously fixed by law.[172] The duty at this time was ten per centum on each slave sold into the colony.  The same law was reiterated in 1757,[173] and, when it had expired by limitation, was revived in 1759, to be in force for “the term of seven years from thence next following."[174]

Encouraged by the large revenue derived from the tax imposed on servants and slaves imported into the colony from foreign parts, the General Assembly stood for the revival of the impost-tax.  The act of 1699 required the tax at the hands of “the importer,” and from as many persons as engaged in the slave-trade who were subjects of Great Britain, and residents of the colony; but the tax at length became a burden to them.  In order to evade the law and escape the tax, they frequently went into Maryland and the Carolinas, and bought slaves, ostensibly for their own private use, but really to sell in the local market.  To prevent this, an act was passed imposing a tax of twenty per centum on all such sales;[175] but there was a great outcry made against this act.  Twenty per centum of the gross amount on each slave, paid by the person making the purchase, was a burden that planters bore with ill grace.  The question of the reduction of the tax to ten per centum was vehemently agitated.  The argument offered in favor of the reduction was three-fold; viz., “very burthensom to the fair purchaser,” inimical “to the settlement and improvement of the lands” in the colony, and a great hinderance to “the importation of slaves, and thereby lessens the fund arising upon the duties upon slaves."[176] The reduction was made in May, 1760; and, under additional pressure, the additional duty on imported slaves to be “paid by the buyer” was taken off altogether.[177] But in 1766 the duty on imported slaves was revived;[178] and in 1772 an act was passed reviving the “additional duty” on “imported slaves, and was continued in force until the colonies threw off the British yoke in 1775."[179]

In all this epoch, from 1619 down to 1775, there is not a scrap of history to prove that the colony of Virginia ever sought to prohibit in any manner the importation of slaves.  That she encouraged the traffic, we have abundant testimony; and that she enriched herself by it, no one can doubt.