The Wealth of Nations by Part 4 Chapter 7 Page 192

its own province bears to the whole empire; or concerning the relative degree of its wealth and importance compared with the other provinces; because those other provinces are not under the inspection and superintendency of the assembly of a particular province.

What is necessary for the defence and support of the whole empire, and in what proportion each part ought to contribute, can be judged of only by that assembly which inspects and superintends the affairs of the whole empire.

It has been proposed, accordingly, that the colonies should be taxed by requisition, the Parliament of Great Britain determining the sum which each colony ought to pay, and the provincial assembly assessing and levying it in the way that suited best the circumstances of the province. What concerned the whole