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250 Years Ago … Give Me Liberty, Or Give Me Death

The Second Virginia Convention met March 20, 1775 inland at Richmond — in what is now called St. John’s Church. Delegate Patrick Henry presented resolutions to raise and establish a militia, and to put Virginia in a posture of defense. Henry’s opponents urged caution and patience until the crown replied to Congress’ latest petition for reconciliation.

Relations between the colonists and the government back in Great Britain had steadily deteriorated over the decade since the Stamp Act was passed in 1765. Violence related to the Tea Act and the Boston Tea Party in 1773 led to the imposition of the Coercive or Intolerable Acts a year later.

On September 5, 1774, the first Congress in the United States met in Philadelphia to consider its reaction to the British government’s restraints on trade and representative government after the Boston Tea Party raid. In all, 56 delegates from 12 colonies came to Philadelphia including John Adams, his cousin Samuel Adams, Patrick Henry, Roger Sherman, John Jay, John Dickinson, Richard Henry Lee, and George Washington.

During their session in Philadelphia, which ended after about seven weeks of debates, the group agreed to a boycott of British goods within the colonies as a sign of protest, spelled out in the Continental Association. The Association also called for an end of exports to Great Britain in the following year if the Intolerable Acts weren’t repealed.

Henry spoke to the second Virginia convention in March 1775, to discuss the events in Philadelphia and the need to form armed militias in Virginia in case British troops attempted to control the area.

Patrick Henry, (born May 29 [May 18, Old Style], 1736, Studley [Virginia]—died June 6, 1799, Red Hill, near Brookneal, Virginia, U.S.), brilliant orator and a major figure of the American Revolution.

Patrick Henry was the son of John Henry, a well-educated Scotsman who served in the colony as a surveyor, colonel, and justice of the Hanover County Court.

Before he was 10, Patrick received some rudimentary education in a local school, later reinforced by tutoring from his father, who was trained in the classics.

As a youth, he failed twice in seven years as a storekeeper and once as a farmer; and during this period he increased his responsibilities by marriage, in 1754, to Sarah Shelton.

The demands of a growing family spurred him to study for the practice of law, and in this profession he soon displayed remarkable ability.

Within a few years after his admission to the bar in 1760 he had a large and profitable clientele. He was especially successful in criminal cases, where he made good use of his quick wit, his knowledge of human nature, and his forensic gifts.

In 1765, at the capitol in Williamsburg, where he had just been seated as a member of the House of Burgesses (the lower house of the colonial legislature), he delivered a speech opposing the British Stamp Act.

During the next decade Henry was an influential leader in the radical opposition to the British government. He was a member of the first Virginia Committee of Correspondence, which aided intercolonial cooperation, and a delegate to the Continental Congresses of 1774 and 1775. (Britannica)

On the 23rd, Henry presented a proposal to organize a volunteer company of cavalry or infantry in every Virginia county. By custom, Henry addressed himself to the Convention’s president, Peyton Randolph of Williamsburg.  (Colonial Williamsburg)

Henry’s speech on that day served to finalize support in Virginia to oppose any British military intervention in that colony; but what remains unknown is what Henry actually said in his speech. 

Years later, biographer William Wirt in 1817 reconstructed the speech based on the recollections of Thomas Jefferson and others. Wirt’s account ends with the famous lines, “Is life so dear, or peace so sweet, as to be purchased at the price of chains and slavery? Forbid it, Almighty God! I know not what course others may take; but as for me, give me liberty or give me death!” (Constitution Center)

The convention passed the resolution offered by Henry to form militias to defend Virginia, and in the following month, fighting broke out at Lexington and Concord between British troops and the colonists, marking the official start of the Revolutionary War. (Constitution Center)

Henry was appointed commander of the Virginia forces, but his actions were curbed by the Committee of Safety; in reaction, he resigned on February 28, 1776. Henry served on the committee in the Virginia Convention of 1776 that drafted the first constitution for the state.

He was elected governor the same year and was reelected in 1777 and 1778 for one-year terms, thereby serving continuously as long as the new constitution permitted. As wartime governor, he gave Gen. George Washington able support, and during his second term he authorized the expedition to invade the Illinois country under the leadership of George Rogers Clark.

After the death of his first wife, Henry married Dorothea Dandridge and retired to life on his estate in Henry county. He was recalled to public service as a leading member of the state legislature from 1780 to 1784 and again from 1787 to 1790. From 1784 to 1786 he served as governor.

He declined to attend the Philadelphia Constitutional Convention of 1787 and in 1788 was the leading opponent of ratification of the US Constitution at the Virginia Convention. Henry was reconciled, however, to the new federal government, especially after the passage of the Bill of Rights, for which he was in great measure responsible.

Because of family responsibilities and ill health, he declined a series of offers of high posts in the new federal government. In 1799, however, he consented to run again for the state legislature, where he wished to oppose the Kentucky and Virginia resolutions, which claimed that the states could determine the constitutionality of federal laws; he won.  He died on June 6, 1799 at his home, Red Hill, before he was to have taken the seat. (Britannica)

Click the following links to a general summaries about Give Me Liberty, Or Give Me Death:

Click to access Give-Me-Liberty-Or-Give-Me-Death-SAR-RT.pdf

Click to access Give-Me-Liberty-Or-Give-Me-Death.pdf

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by Peter T Young Leave a Comment

About 250 Years Ago … No Taxation Without Representation

As we approach the semiquincentennial (250th) anniversary of the forming of the United States, here is a brief summary of issues and actions that led to the Revolution and the Revolutionary War … this is about No Taxation Without Representation.

The settlers who migrated to and/or resettled in the colonies of Plymouth, Massachusetts, Maine, New Hampshire, Rhode Island and Connecticut paid little to nothing in taxes during the first few decades of their establishment. The English government imposed almost no taxes.

The chartered companies that established the colonies initially collected only quitrents, a land tax originally paid by freemen to the Crown or to the company that held a charter from the Crown. The quitrent, an annual payment of a fixed rate of several shillings for each hundred acres of land, secured a freeman’s title to his land; it was paid in lieu of the services traditionally required by feudal custom.

The early colonies were sparsely settled and even more sparsely administered. The few officials who served did not receive official salaries until sometime in the 1640s. Their compensation came from fees for services rendered. These included issuing court papers, keeping records, arresting and punishing criminals, and issuing licenses.

In the early years, voluntary contributions supported spending on civic activities and church ministers. Too many free riders induced leaders to make contributions compulsory.

Taxpayers were recognized for their contributions; in Dedham, for example, the largest taxpayers received the best seats in church.  The small sums collected by colonial governments were spent largely on roads, churches, and schools.

Reflecting the values of the day, a prominent nineteenth-century historian, Richard T. Ely, wrote that “one of the things against which our forefathers in England and in the American colonies contended was not against oppressive taxation, but against the payment of any taxes at all” (emphasis added).

But taxes were not long in coming.

Growing populations in the colonies necessitated defensive measures against Indians and other European intruders, along with the need to build and maintain roads, schools, prisons, public buildings, and ports and to support poor relief. A variety of direct and indirect taxes was gradually imposed on the colonists.

In 1638, the General Court in Massachusetts required all freemen and non-freemen to support both the commonwealth and the church. Direct taxes took two forms: (1) a wealth tax and (2) a poll, or head tax, which in some instances evolved into or included an income tax.

Taxation from the British Parliament

Many authors credit the phrase “No Taxation without representation” to the Boston lawyer and legislator James Otis, Jr. (1725-1783), based on how John Adams recalled Otis’s argument in the writs of assistance case in 1761.

Adams wrote a letter to Otis’s biographer William Tudor, Jr., in 1818. After quoting that letter at length Tudor wrote in his book:

“From the navigation act the advocate [Otis] passed to the Acts of Trade, and these, he contended, imposed taxes, enormous, burthensome, intolerable taxes; and on this topic he gave full scope to his talent, for powerful declamation and invective, against the tyranny of taxation without representation.”  (Emphasis added)

(As noted, Otis did raise the issue of where legislatures could fairly tax subjects – but he didn’t use the memorable words “no taxation without representation.”)

This was followed up by declarations at the Stamp Tax Congress in New York in October 1865.  The Stamp Act Congress passed a ‘Declaration of Rights and Grievances.’  This claimed that American colonists were equal to all other British citizens, protested taxation without representation, and stated that, without colonial representation in Parliament, Parliament could not tax colonists. In addition, the colonists increased their nonimportation efforts.

In part, they declared,

“That it is inseparably essential to the freedom of a people, and the undoubted right of Englishmen, that no taxes be imposed on them, but with their own consent, given personally, or by their representatives.”  (Article III)

“That the people of these colonies are not, and from their local circumstances cannot be, represented in the House of Commons in Great-Britain.” (Article IV)

“That the only representatives of the people of these colonies, are persons chosen therein by themselves, and that no taxes ever have been, or can be constitutionally imposed on them, but by their respective legislatures.” (Article V)

“No Taxation Without Representation,” in the context of British American Colonial taxation, appears in  the February 1768 London Magazine’s headline, on page 89, in the printing of Lord  Camden’s “Speech on the Declaratory Bill of the Sovereignty of Great Britain over the Colonies.”

Taxation Without Representation Led to War

The American Revolutionary War (1775-1783) was sparked after American colonists chafed over issues like taxation without representation, embodied by laws like The Stamp Act and The Townshend Acts. Mounting tensions came to a head during the Battles of Lexington and Concord on April 19, 1775, when the “shot heard round the world” was fired.

It was not without warning; the Boston Massacre on March 5, 1770 and the Boston Tea Party on December 16, 1773 showed the colonists’ increasing dissatisfaction with British rule in the colonies.

The Declaration of Independence, issued on July 4, 1776, enumerated the reasons the Founding Fathers felt compelled to break from the rule of King George III and parliament to start a new nation. In September of that year, the Continental Congress declared the “United Colonies” of America to be the “United States of America.”

France joined the war on the side of the colonists in 1778, helping the Continental Army conquer the British at the Battle of Yorktown in 1781. The Treaty of Paris ending the American Revolution and granting the 13 original colonies independence was signed on September 3, 1783. (History-com)

Click the following link to a general summary about No Taxation Without Representation:

Click to access No-Taxation-Without-Representation-SAR-RT.pdf

Click to access No-Taxation-Without-Representation.pdf

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by Peter T Young Leave a Comment

About 250 Years Ago … Growth of the Colonies

As we approach the semiquincentennial (250th) anniversary of the forming of the United States, here is a brief summary of issues and actions that led to the Revolution and the Revolutionary War … this is about the Growth of the Colonies.

In the early 1600s, in rapid succession, the English began a colony (Jamestown) in Chesapeake Bay in 1607, the French built Quebec in 1608, and the Dutch began their interest in the region that became present-day New York.

Within another generation, the Plymouth Company (1620), the Massachusetts Bay Company (1629), the Company of New France (1627), and the Dutch West India Company (1621) began to send thousands of colonists, including families, to North America. Successful colonization was not inevitable. Rather, interest in North America was a halting, yet global, contest among European powers to exploit these lands.  (LOC)

By 1650, however, England had established a dominant presence on the Atlantic coast. The first colony was founded at Jamestown, Virginia, in 1607. Many of the people who settled in the New World came to escape religious persecution. The Pilgrims, founders of Plymouth, Massachusetts, arrived in 1620.

In both Virginia and Massachusetts, the colonists flourished with some assistance from Native Americans. New World grains such as corn kept the colonists from starving while, in Virginia, tobacco provided a valuable cash crop. By the early 1700s enslaved Africans made up a growing percentage of the colonial population.

Here is a list of the thirteen colonies (now states) with the year they were founded and some notes on their formation:

  • Virginia (1607) – John Smith and the London Company.  This colony was named after Queen Elizabeth I, the “virgin queen” who married England instead of a husband. (West Virginia wasn’t a separate state until 1861.)
  • New Hampshire (1623) – The settlement of New Hampshire did not happen because those who came were persecuted out of England.  It was named by John Mason after the county of Hampshire in England (home of Jane Austen and Charles Dickens).
  • Massachusetts (1630) – Puritans looking for religious freedom. It was named after an Algonquian tribe, the Massachusett, which translates to something along the lines of “people of the great hill” or “at the place of large hills,” referring to the famous Blue Hills southwest of Boston.
  • Maryland (1633) – George and Cecil Calvert as a safe haven for Catholics who were persecuted in England.  Calvert, the second Lord Baltimore, received a charter from Charles I of England and the colony was to be named after Charles’ wife, Queen Henrietta Mary (she went by Queen Mary).
  • Connecticut (1636) – The Dutch were the first Europeans to reach Connecticut in 1614. But there were already Native Americans in what would become the Nutmeg State. The name Connecticut is derived from the Algonquian word “quinnehtukqut” that means “beside the long tidal river.”
  • Rhode Island (1636) – Italian explorer Giovanni da Verrazzano in the early 16th century referred to an island near the mouth of Narragansett Bay that he compared to the Island of Rhodes in the Mediterranean.  Some suggest Dutch explorer Adrian Block named it “Roodt Eylandt” meaning “red island” in reference to the red clay that lined the shore.
  • Delaware (1638) – The New Sweden Company was chartered and, in 1638, established The Colony of New Sweden at Fort Christina, in what is today Wilmington, Delaware. British took over in 1664.  The bay, river, colony and now state were named in 1610 by English explorer Samuel Argall (1580-1626) in honor of Virginia’s governor, Thomas West, Lord De La Warr.
  • North Carolina (1663) – Beginning in 1712, there were separate and distinct governments of the northeastern and southwestern parts of Carolina, and they were referred to as North and South Carolina.  Each received separate royal colonies in 1729.  Named after King Charles I. The Latin version of Charles is “Carolus,” from which “Carolina” is derived.
  • South Carolina (1663) – Beginning in 1712, there were separate and distinct governments of the northeastern and southwestern parts of Carolina, and they were referred to as North and South Carolina.  Each received separate royal colonies in 1729.  Named after King Charles I. The Latin version of Charles is “Carolus,” from which “Carolina” is derived.
  • New York (1664) – Originally founded by the Dutch (1614), it became a British colony in 1664. It was originally called New Netherland when the Dutch founded it — when the British took over in 1664 it received its present name that honors King Charles II’s brother, the Duke of York and Albany.  (The word York comes from the Latin word for city.)
  • New Jersey (1664) – The Dutch, Swedes, and Finns were the first European settlers in New Jersey.  First settled by the Dutch, the English took over in 1664.  In 1664 the Dutch lost New Netherlands when the British took control of the land and added it to their colonies. It was named for the island of Jersey in the English Channel in honor of Sir George Carteret.  (Carteret had been governor of the Isle of Jersey.)
  • Pennsylvania (1681) – The Swedes and Dutch were the first European settlers.  In May of 1680, William Penn petitioned King Charles II for land in the New World. Penn wished to call the land “New Wales,” or simply “Sylvania,” Latin for “woods.” King Charles II insisted that “Penn” precede the word “Sylvania”, in honor of William’s late father to create “Pennsylvania”, or “Penn’s Woods.”
  • Georgia (1732) – In the 1730s, England founded the last of its colonies in North America. The four-fold purpose in founding Georgia were to provide relief of the poor; to build a buffer colony against the Spaniards in Florida and the French in Louisiana; to promote trade of Great Britain; and to provide refuge for persecuted Protestants (and carry Christianity to the ‘Indians’).  Georgia is named for King George II. King George granted the charter in 1732, stipulating that the territory bear his name.  (The -ia suffix means ‘state of’ and comes from the Greek language.)

Growth in the Colonies

It took from 1607 to 1630 to reach a combined estimated population of 4,646 in six colonies: Maine, New Hampshire, Plymouth, Massachusetts, New York, and Virginia.

By 1640, new settlements had been placed or developed in Rhode Island, Connecticut, and Maryland, bringing the colonial population to 26,634. It nearly doubled to 50,358 by mid-century, with one new colony established in Delaware.

During the next three decades, the colonies of Carolina, New Jersey, and Pennsylvania were established. Maine joined with Massachusetts. Total estimated population of the colonies reached 151,507 in 1680. Of these, Negroes numbered 6,971, of which some 3,000 were in Virginia.  (The word “Negro” is used in the Census Bureau’s statistical tables.)

In the last two decades of the century, no new colonies were established. Plymouth merged with Massachusetts in 1691. The population of the colonies grew to 250,888 in 1700, of which Negroes numbered 16,729 (11.2 percent), as slavery provided labor for tobacco and other plantations.

The first American century consisted of coastal, sparsely populated settlements. For purposes of comparison with the mother country, the population of England in 1607 has been estimated at 4,303,043, rising modestly to 5,026,877 in 1700. During the 1600s, England encouraged migration to the colonies to help ward off French ambitions in the new world.

After an initial period of high mortality, the colonists soon acclimated to their new circumstances. Better economic conditions and the absence of wars and violent religious disputes attracted thousands of European migrants, freemen and indentured servants alike. The colonists enjoyed greater abundance and variety in their diets.

Low densities and dispersed settlements minimized the spread of communicable diseases and epidemics. Abundant forests provided heating fuel. Infant mortality rates quickly fell below those in Europe. A typical colonial family had eight children, double that of England and Europe. By 1700, colonial women routinely lived into their sixties despite risks of death in childbirth.

By the mid-1600s, the colonies were fast becoming lands of opportunity.

About three-quarters of the colonists were farmers. A typical farm often exceeded 100 acres. Farmers produced surpluses of grain that rivaled the output of tobacco. A colonial adult farmer consumed 150-200 pounds of meat a year; most corn was fed to livestock. Farm families supplemented agricultural work with handicraft production.

Most farmers owned their land. To encourage immigration, colonists often received free or almost free land. Land was readily available at low prices, and new land was accessible on the frontier. Many tenants acquired their own land after a short period of tenancy, a change in status that was virtually impossible in Europe.

In 1700, there were about 250,000 European settlers and enslaved Africans in North America’s English colonies.

By 1750, some 80 per cent of the North American continent was controlled or influenced by France or Spain. Their presence was a source of tension and paranoia among those in the 13 British colonies, who feared encirclement, invasion and the influence of Catholicism.

There was a huge increase in population in America during the 1700s

  • In 1700 there were 300,000 people in America; 20,000 blacks
  • By 1775 there were 2.5 million people in America; 500,000 were black
  • 400,000 were new immigrants; an additional 400,000 were black slaves
  • The rest was due to the natural fertility of Americans; colonists doubled their numbers every 25 years

Click the following link to a general summary about Growth of the Colonies:

Click to access Growth-of-the-British-North-American-Colonies-SAR-RT.pdf

Click to access Growth-of-the-Colonies.pdf

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by Peter T Young Leave a Comment

About 250 Years Ago … Letters from a Farmer in Pennsylvania

John Dickinson, a Philadelphia lawyer and wealthy landowner, wrote twelve “Letters from a Farmer in Pennsylvania: to the Inhabitants of the British Colonies” began to appear in the Pennsylvania Chronicle and Universal Advertiser on December 2, 1767, under the simple pseudonym ‘a Farmer.’

Using constitutional argument laced with political economy, Dickinson sought to persuade everyone who read his words, on either side of the Atlantic, of both the economic folly and the unconstitutionality of ignoring the rights of Englishmen living in the American Colonies.

The letters first appeared in the newspapers over a period of ten weeks in late 1767 and early 1768.

Letter One (December 2, 1767) introduced the small, fictional farmer, with a few servants and a small amount of investments, and then launched into an attack on the threat to the New York legislature, warning the other colonies that without unity of resistance to such efforts, all may fall separately.

Letter Two (December 7, 1767) took to task the Revenue Act as unconstitutional. “The Farmer” went on to argue for free trade and the end of taxes on goods that the colonies are not allowed to manufacture and must import from the homeland.

Letter Three (December 14, 1767) appealed strongly for a peaceful and dignified settlement of arguments between colonies and Crown, and displayed Dickinson’s respect for order which marked all of his opinion in years to come.

Letter Four (December 21, 1767) discussed taxes and the right to representation before any taxes – internal or external – were to be levied.

Letter Five (December 28, 1767) asked why there was this sudden departure from the traditional since taxes were now being passed for the sole task of raising revenue from the colonies. “The Farmer” blamed those who had proposed them for alienating the affections of the Kings’ subjects.

Letter Six (January 4, 1768) remarked upon the ways that “all artful rulers” extend their power unconstitutionally and warned the colonies to be ever vigilant of what future actions from the Parliament might mean.

Letter Seven (January 11, 1768) reiterated that although taxes may be small and the burden tolerable in business terms, the precedent is the fatal danger that makes the colonists, in effect, slaves.

Letter Eight (January 18, 1768) reinforced the unconstitutionality of taxation without representation, especially concerning the way that the government spends the money raised, quite possibly in ways not helpful, or even dangerous, to those who pay them.

Letter Nine (January 25, 1768) lectured fellow colonists on the vital need for local representation and firmly established assemblies.

Letter Ten (February 1, 1768) was another warning, this time against the dangers of the current hostile atmosphere in the British Parliament and the logical progression of tyranny (citing Ireland), after precedent has been set and allowed to stand.

Letter Eleven (February 8, 1768) again dealt with precedent, and said that new unconstitutional designs of government must be recognized and halted immediately, before they become entrenched.

Letter Twelve (February 15, 1768) wound up the series with the common sense argument that all colonies and legislatures must be united in opposition to all attempts to install unconstitutional precedent, even though all interests may not be individually served.

Click the link to view the letters and/or hear an audio reading of each:  https://tinyurl.com/u3n8uyp9

The letters were quickly published in pamphlet form, reprinted in almost all colonial newspapers, and read widely across the colonies and in Britain.

There is little doubt that the flood of petitions and calls for boycotts on imported goods up and down the colonies owed much to these letters.  Perhaps most importantly, the concept of unity started to take root.

Dickinson himself blamed the New England colonies for escalating affairs to undignified violence and held the fleeting opinion later that Boston had brought its troubles on itself.

Nevertheless, the eventual result was the calling of the Continental Congress and the unity of purpose that John Dickinson had advocated, though certainly not in the directions that he had argued in his letters and would continue to argue at the Congress. (John Osborne, Dickinson University)

Click the following links to general summaries about Letters from a Farmer in Pennsylvania:

Click to access Letters-From-A-Farmer-SAR-RT.pdf

Click to access Letters-from-a-Farmer.pdf

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by Peter T Young Leave a Comment

About 250 Years Ago …Taxes, Taxes, Taxes

As we approach the semiquincentennial (250th) anniversary of the forming of the United States, here is a brief summary of issues and actions that led to the Revolution and the Revolutionary War … this is about Taxes, Taxes, Taxes.

The French and Indian War was a clash of British, French and American Indian cultures. American Colonists were British citizens and fought side-by-side with the red coats.

The war started as a struggle for control of the land west of the Allegheny Mountains in the Ohio River Valley. (It was waged from 1754 to 1763.)

As the conflict spread, European powers began to fight throughout the world.  It became a war fought on four continents: North America, Europe, Asia & Africa.

(The European portion of the war was called the Seven Years War.)

It ended with the removal of French power in North America.

The stage was set for the American Revolution. In a lot of respects, actions after the French and Indian war changed every-thing in the Colonies.

While the British won the war, it had been enormously expensive and left Great Britain with a heavy debt.

British government’s attempts to impose taxes on the Colonists to help cover those expenses resulted in increasing Colonial resentment.

The Colonists claimed they were equal to all other British citizens.

They felt they should be treated equally and argued that without representation in Parliament, Parliament could not tax them.

Parliament taxed and imposed import/export restrictions on the Colonies early and often (here are some):

Sugar Act (April 5, 1764)

Currency Act (April 19, 1764)

Stamp Act (March 22, 1765)

Quartering Act (Mar. 24, 1765)

Declaratory Act  (Mar. 18, 1766)

Townshend Acts (June 5, 1767)

Tea Act (May 10, 1773)

Intolerable Acts (Mar. 31, 1774)

Mounting tensions came to a head during the Battles of Lexington and Concord on April 19, 1775, when the “shot heard round the world” was fired.

It was not without warning; the Boston Massacre on March 5, 1770 and the Boston Tea Party on December 16, 1773 showed the increasing dissatisfaction with British rule in the Colonies.

The Declaration of Independence, issued on July 4, 1776 stated the reasons the Colonists felt com-pelled to break from the rule of King George III and parliament to start a new nation.

In September of that year, the Continental Congress declared the “United Colonies” of America to be the “United States of America.”

France joined the war on the side of the Colonists in 1778, helping the Continental Army conquer the British at the Battle of Yorktown in 1781.

The American Revolutionary War in North America lasted from April 19, 1775 (with the Battles of Lexington and Concord) to September 3, 1783 (with the signing of the Treaty of Paris.)

It lasted 8 years, 4 months, 2 weeks and 1 day; then, the sover-eignty of the United States was recognized roughly by what is now Canada to the north, Florida to the south, and the Mississippi River to the west.

The Peace of Paris is a collection of treaties ending the American Revolution and signed by representatives of Great Britain on one side and the United States, France, and Spain on the other.

Click the following link to a general summary about Taxes, Taxes, Taxes.

Click to access Taxes-Taxes-Taxes-SAR-RT.pdf

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