The Wealth of Nations by Part 4 Chapter 7 Page 188

particular order of men in Great Britain, diminishes instead of increasing that of the great body of the people; and consequently diminishes instead of increasing the ability of the great body of the people to pay taxes. The men, too, whose revenue the monopoly increases, constitute a particular order, which it is both absolutely impossible to tax beyond the proportion of other orders, and extremely impolitic even to attempt to tax beyond that proportion, as I shall endeavour to show in the following book.

No particular resource, therefore, can be drawn from this particular order.

The colonies may be taxed either by their own assemblies, or by the Parliament of Great Britain.

That the colony assemblies can ever be so managed as to levy upon their