Page:Joseph Story, Commentaries on the Constitution of the United States (1st ed, 1833, vol I).djvu/222

 182 the crown could not by its grants exempt them from the supreme legislative power of parliament, which extended wherever the sovereignty of the crown extended; that the colonists in their new settlements owed the same subjection and allegiance to the supreme power, as if they resided in England, and that the crown had no authority to enter into any compact to impair it; that the legislative power over the colonies is supreme and sovereign; that the supreme power must be entire and complete in taxation, as well as in legislation; that there is no difference between a grant of duties on merchandise, and a grant of taxes and subsidies; that there is no difference between external and internal taxes, and though different in name, they are in effect the same; that taxation is a part of the sovereign power, and that it may be rightfully exercised over those, who are not represented.

§ 196. The grounds, on which the colonies resisted the right of taxation by parliament, were, (as we have seen,) that they were not represented in parliament; that they were entitled to all the privileges and immunities of British subjects; that the latter could not be taxed but by their own representatives; that representation and taxation were inseparably connected; that the principles of taxation were essentially distinct from those of legislation; that there is a wide difference between the power of internal and external taxation; that the colonies had always enjoyed the sole right of imposing taxes upon themselves; and that it was essential to their freedom.