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THE

DUTY OF PAYING TRIBUTE ENFORCED;

IN LETTERS

TO THE

REV. DR JOHN BROWN,

OCCASIONED BY HIS RESISTING THE PAYMENT OF

THE ANNUITY TAX.

BY

ROBERT HALDANE, ESQUIRE.

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EDINBURGH:

JOHN JOHNSTONE, HUNTER SQUARE,

SUCCESSOR TO WAUGH AND INNES;

J. NISBET & CO., HAMILTON, ADAMS & CO., AND L. & G. SEELEY, LONDON;
CURRY & CO., ROBERTSON & CO., AND W. CARSON, DUBLIN ;

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INDEX.

LETTER 1. To the Rev. Dr Brown.

2. The Conduct of the Early Christians respecting the Payment

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9

4.

5.

of Tribute.

The Cheerful Performance of Duty.

The Duty of Paying Tribute.

Remarks on Dr Brown's Discourses respecting Civil Obedience
and the Payment of Tribute.

6. Remarks on Dr Brown's Discourses respecting Civil Obedience
and the Payment of Tribute-continued.

7. Taxes for General and Specific Objects.

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8.

9.

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Taxes for General and Specific Objects continued.
Passive Resistance.

10. Dr Cave, Tertullian, and Marcus of Arethusa.

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INTRODUCTION.

THE following Letters addressed to the Rev. Dr John Brown, in consequence of his refusal to pay the Annuity Tax, have recently appeared in the Edinburgh Advertiser. The subject being of such general importance, especially at a time when so many have combined to resist the payment of a legal impost, the Author has been requested to allow them to be published in a more permanent form, to which he has acceded. They are, accordingly, now collected, and presented to the Public ; and as those who have undertaken their publication are desirous that they should obtain a wide circulation, and prove extensively useful, the price has been fixed at a low rate.

The questions discussed in these Letters do not respect the Annuity Tax only, nor are they merely of local and temporary interest; they comprise the duty of the payment of taxes of every description, and at all times. And especially, they relate to that most erroneous mode of interpreting the Scriptures, exemplified in Dr Brown's discourses, which is calculated to make them void, not only in what regards obedience to Civil Government, but also as to every other duty.

PREFACE.

THE Annuity Tax referred to in the following letters, from which the Clergy of the Established Church in Edinburgh derive their stipends, has existed for about 200 years. To the payment of this tax a system of resistance has lately been organized. Its first opponents appear to have been men immersed in the politics of this world, who cared little for Christianity in any form. Of late, however, the agitating party have so far prevailed, as to influence the conduct of many of whom better things might be expected.

The progress of this species of agitation was chiefly alarming, as it indicated the working of an opposition to lawful authority, the results of which may ultimately be attended with tumult and bloodshed. It was therefore calculated to awaken just indignation, when, at a public meeting in October last, the Rev. Dr John Brown stood forward and read a written declaration, pledging himself to suffer any penalty, even to the extent of bonds and imprisonment, rather than pay a tax which contributed to the support of the Clergy of the Established Church. At the same time he stated, that he was one of 1961 individuals in Edinburgh, against whom warrants on account of their refusal to pay this tax had been issued. The

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