On American Taxation - Argument

Argument

Burke's core arguments in the speech centered around the powers of Parliament and its right to tax the colonies. The speech began with a discussion of the history of British colonialism going back to the Navigation Acts. He argued that these acts had not significantly infringed upon the rights of the colonists to tax themselves, since the majority of this authority was still retained in the colonial assemblies. Further, they were acts that taxed commerce rather than direct taxes created solely for the purpose of raising revenue. With the implementation of the Stamp Act and ensuing revenue acts in the 1760s, this situation had changed. He therefore proposed an underlying theory for a new policy towards colonial taxation that might resolve the impasse.

Burke argued that Parliament did have the right to tax the colonies, but only as a last resort when it was necessary to preserve the empire, what he called a reserve power. Such dire circumstances required that Parliament be as flexible as possible in its ability to respond, and that taxation was one of the areas where this flexibility should be available although rarely used. In any circumstances other than emergencies, however, he argued taxation should be a right practiced in effect by colonial legislatures such as those who helped govern the thirteen colonies. These suggestions would be adopted as policy by the British Empire many years later, but were not implemented at the time.

Historians have compared this argument to the concept of federalism that would later be implemented in the United States Constitution. But Burke's most fundamental point as expressed in both his opening and closing was the practical idea that the British government should do whatever it took to restore relations with the American colonies. Disagreements over legal issues, he argued, should not be allowed to damage the empire.