the colonies: four shillings a hundredweight on crown, plate, flint, and
white glass; one shilling two pence a hundredweight on green glass; two
shillings a hundredweight on paint and lead; a flat rate of three pence a
pound on teas of all grades;²⁶ three pence to twelve shillings (thirty-six
pence) a ream on sixty-six grades of paper.²⁷ Townshend estimated that
the duty on tea would produce an annual revenue of about £, and
the duties on glass, paint, lead, and paper, about £,.²⁸
Unlike the British Acts of and levying duties for revenue
on colonial imports and the Stamp Act of , which provided that the
revenue was to be applied “towards defraying the expences of defend-
ing, protecting and securing the British colonies and plantations in
America,”²⁹ the revenue from the proposed new act was to “be applied,
in the First Place, in making a more certain and adequate Provision for
the Charge of the Administration of Justice, and the Support of Civil
Government in such of the said Colonies and Plantations, where it shall
be found necessary.” Only the residue, if any, was to be applied “to-
wards defraying the necessary Expences of defending, protecting and
securing the said Colonies and Plantations.”³⁰
This feature of the proposed act made it particularly dangerous to
colonial liberty. The act would not only further implement Parliament’s
assertion of authority to tax the colonists without their consent, but
would, if productive of the estimated revenue, enable the British gov-
ernment to make some Crown-appointed Governors and judges in the
colonies dependent on the British government not only for their ap-
pointment and continuance in office but for their salaries. By voting
their salaries for only a year at a time, colonial Legislatures had retained
an influence over them balancing that of the British government de-
rived from the Crown’s power to dismiss them at pleasure. By paying
the salaries of the colonial Governors and judges, the British govern-
ment would gain greater if not exclusive power of influencing them.
This object, long held in view by British ministers,³¹ could, of course,
be attained by the Crown’s payment of the officials from revenue raised
from British taxpayers; but apparently no Ministry thought it expedi-
ent to ask Parliament for taxes payable by British taxpayers to pay co-
lonial judges and Governors heretofore supported by funds voted by co-
lonial Legislatures.