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Table of Contents / Preface (1 references)

When this act however came over, the proprietaries, counselled by Paris, determined to oppose its receiving the royal assent. Accordingly they petition'd the king in Council, and a hearing was appointed in which two lawyers were employ'd by them against the act, and two by me in support of it. They alledg'd that the act was intended to load the proprietary estate in order to spare those of the people, and that if it were suffer'd to continue in force, and the proprietaries who were in odium with the people, left to their mercy in proportioning the taxes, they would inevitably be ruined. We reply'd that the act had no such intention, and would have no such effect. That the assessors were honest and discreet men under an oath to assess fairly and equitably, and that any advantage each of them might expect in lessening his own tax by augmenting that of the proprietaries was too trifling to induce them to perjure themselves. This is the purport of what I remember as urged by both sides, except that we insisted strongly on the mischievous consequences that must attend a repeal, for that the money, L100,000, being printed and given to the king's use, expended in his service, and now spread among the people, the repeal would strike it dead in their hands to the ruin of many, and the total discouragement of future grants, and the selfishness of the proprietors in soliciting such a general catastrophe, merely from a groundless fear of their estate being taxed too highly, was insisted on in the strongest terms. On this, Lord Mansfield, one of the counsel rose, and beckoning me took me into the clerk's chamber, while the lawyers were pleading, and asked me if I was really of opinion that no injury would be done the proprietary estate in the execution of the act. I said certainly. "Then," says he, "you can have little objection to enter into an engagement to assure that point." I answer'd, "None at all." He then call'd in Paris, and after some discourse, his lordship's proposition was accepted on both sides; a paper to the purpose was drawn up by the Clerk of the Council, which I sign'd with Mr. Charles, who was also an Agent of the Province for their ordinary affairs, when Lord Mansfield returned to the Council Chamber, where finally the law was allowed to pass. Some changes were however recommended and we also engaged they should be made by a subsequent law, but the Assembly did not think them necessary; for one year's tax having been levied by the act before the order of Council arrived, they appointed a committee to examine the proceedings of the assessors, and on this committee they put several particular friends of the proprietaries. After a full enquiry, they unanimously sign'd a report that they found the tax had been assess'd with perfect equity.