Townshend now renewed the proposal, which he
had formerly brought forward in 1763, to create an independent
civil list for the payment of governors and judges from England.
The revenue fox such a civil list would naturally be raised in
America. Mr. Townshend would not, however, venture to renew the
Stamp Act, which had been so opposed on the ground of its being
an internal tax. He was free to say that the distinction between
internal and external taxes was perfect nonsense; but; since the
logical Americans thought otherwise, he would concede the point
and would accordingly humor them by laying only external duties,
which he thought might well be on various kinds of glass and
paper, on red and white lead, and upon teas, the duties to be
collected in colonial ports upon the importation of these
commodities from England. It was estimated that the duties might
altogether make about 40,000 pounds, if the collection were
properly attended to; and in order that the collection might be
properly attended to, and for the more efficient administration
of the American customs in general, Mr. Townshend further
recommended that a Board of Customs Commissioners be created and
established in Massachusetts Bay.
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