Taxation and Representation

I like Dr. Johnson's political pamphlets better than any other parts of his works: -particularly his "Taxation no Tyranny" is very clever and spirited, though he only sees half of his subject, and that not in a very philosophical manner. Plunder -- Tribute -- Taxation -- are the three gradations of action by the sovereign on the property of the subject. The first is mere violence, bounded by no law or custom, and is properly an act only between conqueror and conquered, and that, too, in the moment of victory. The second supposes law; but law proceeding only from, and dictated by, one party, the conqueror; law, by which he consents to forego his right of plunder upon condition of the conquered giving up to him, of their own accord, a fixed commutation. The third implies compact, and negatives any right to plunder, -- taxation being professedly for the direct benefit of the party taxed, that, by paying a part, he may through the labours and superintendence of the sovereign be able to enjoy the rest in peace.

As to the right to tax being only commensurate with direct representation, it is a fable, falsely and treacherously brought forward by those who know its hollowness well enough. You may show its weakness in a moment, by observing that not even the universal suffrage of the Benthamites avoids the difficulty; -- for although it may be allowed to be contrary to decorum that women should legislate; yet there can be no reason why women should not choose their representatives to legislate; -- and if it be said that they are merged in their husbands, let it be allowed where the wife has no separate property; but where she has a distinct taxable estate, in which her husband has no interest, what right can her husband have to choose for her the person whose vote may affect her separate interest? -- Besides, at all events, an unmarried woman of age, possessing one thousand pounds a year, has surely as good a moral right to vote, if taxation without representation is tyranny, as any ten-pounder in the kingdom. The truth, of course, is, that direct representation is a chimera, impracticable in fact, and useless or noxious if practicable.