“The seller is nothing less than a collector of the tax”

Here are some paragraphs from the seventh Letter from a Farmer in Pennsylvania, John Dickinson’s 1767–68 essays arguing against the Townshend duties:

There are two ways of laying taxes. One is, by imposing a certain sum on particular kinds of property, to be paid by the user or consumer, or by rating the person at a certain sum. The other is, by imposing a certain sum on particular kinds of property, to be paid by the seller.

When a man pays the first sort of tax, he knows with certainty that he pays so much money for a tax. The consideration for which he pays it, is remote, and, it may be, does not occur to him. He is sensible too, that he is commanded and obliged to pay it as a tax; and therefore people are apt to be displeased with this sort of tax.

The other sort of tax is submitted to in a very different manner. The purchaser of any article, very seldom reflects that the seller raises his price, so as to indemnify himself for the tax he has paid. He knows that the prices of things are continually fluctuating, and if he thinks about the tax, he thinks at the same time, in all probability, that he might have paid as much, if the article he buys had not been taxed. . . .

The merchant or importer, who pays the duty at first, will not consent to be so much money out of pocket. He therefore proportionably raises the price of his goods. It may then be said to be a contest between him and the person offering to buy, who shall lose the duty.

This must be decided by the nature of the commodities, and the purchaser’s demand for them. If they are mere luxuries, he is at liberty to do as he pleases, and if he buys, he does it voluntarily: But if they are absolute necessaries or conveniences, which use and custom have made requisite for the comfort of life, and which he is not permitted, by the power imposing the duty, to get elsewhere, there the seller has a plain advantage, and the buyer must pay the duty.

In fact, the seller is nothing less than a collector of the tax for the power that imposed it. If these duties then are extended to the necessaries and conveniences of life in general, and enormously encreased, the people must at length become indeed “most exquisitely sensible of their slavish situation.”

That quoted phrase came from Montesquieu’s The Spirit of the Laws.

This letter concluded:

These duties, which will inevitably be levied upon us---which are now levying upon us---are expresly laid FOR THE SOLE PURPOSE OF TAKING MONEY. This is the true definition of “taxes.” They are therefore taxes. This money is to be taken from us. We are therefore taxed.

Those who are taxed without their own consent, expressed by themselves or their representatives, are slaves. We are taxed without our own consent, expressed by ourselves of our representatives. We are therefore---SLAVES.

Dickinson thus put himself among the American Whigs who equated a lack of full political rights for white men of property with a state of slavery while keeping actual chattel slaves. Unlike most of his countrymen, however, Dickinson did something about that. In 1786 he finished manumitting everyone he had claimed as property.