The great orator proceeded to observe, that when the resolution of taxing America was first taken he was ill in bed, and if he could have been brought to the floor of that house, he would have given his firm testimony against the measure. He then expressed a hope that the members of the British legislature would not consider it a point of honour, or themselves bound to persevere in carrying out what they had begun. His opinion was, that Great Britain had no right to lay a tax on the American colonies; but at the same time he uttered this seemingly contradictory opinion--that her authority over them was sovereign in all cases of legislation. He said--“The colonists are subjects of this kingdom, equally entitled with yourselves to all the natural advantages of mankind, and the peculiar privileges of Englishmen: equally bound by its laws, and equally participating in its free constitution. Taxation is no part of the legislative power. Taxes are the voluntary gift and grant of the commons alone. In legislation, the three estates of the realm are alike concerned; but the concurrence of the peers and the crown to a tax is only necessary to clothe it with the form of a law. The gift and grant is of the commons alone.” Having shown in what way the great bulk of the land had passed into the hands of the commons, he remarked--“When, therefore, in this house, we give and grant, we give and grant what is our own. But in an American tax what do we do? We, your majesty’s commons of Great Britain, give and grant to your majesty--what? our own property?--No; we give and grant the property of your majesty’s commons of America! It is an absurdity in terms. The distinction between legislation and taxation is essentially necessary to liberty. The crown, the peers, are equally legislative powers with the commons. If taxation be a part of simple legislation, the crown and the peers have rights to taxation as well as yourselves--rights which they will claim, which they will exercise, whenever the principle can be supported by power.” Pitt then proceeded to combat the arguments of those who asserted that America was represented in the British parliament. “I would fain know,” said he, “by whom an American is represented here. Is he represented by any knight of the shire, in any county in this kingdom? Or will you tell him that he is represented by any representative of a borough--a borough which perhaps its own representatives never saw? This is what is called the rotten part of the constitution. It cannot last a century: if it does not drop, it must be amputated.” Pitt concluded by reasserting, that the commons of America, represented in their assemblies, had ever been in possession of the constitutional right of granting their own money; and this kingdom had ever been in the possession of the rights of binding the colonies by her laws, and by her regulations and restrictions in trade, navigation, and manufactures, and in fact in everything, except taking money out of their pockets without their free and full consent.