International Law of Taxation (Elements

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International Law of Taxation
 E L E ME NTS OF IN TER NATION AL L AW

Series Editors
Mark Janis is William F. Starr Professor of Law
at the University of Connecticut.
Douglas Guilfoyle is Associate Professor of International
and Security Law at UNSW Canberra.
Stephan Schill is Professor of International and Economic Law
and Governance at the University of Amsterdam.
Bruno Simma is Professor of Law at the University of Michigan and
a Judge at the Iran-​US Claims Tribunal in The Hague.
Kimberley Trapp is Professor of Public International Law
at University College London.

Elements of International Law represents a fresh approach in the

literature of international law. It is a long series of short books.
Elements adopts an objective, non-​argumentative approach to
its subject matter, focusing on narrowly defined core topics in
international law. Eventually, the series will offer a comprehensive
treatment of the whole of the field. At the same time, each
individual title will be a reliable go-​ to source for practising
international lawyers, judges and arbitrators, government and
military officers, scholars, teachers, and students engaged in the
discipline of international law.

Previously published titles in this series

The European Court of Human Rights
Angelika Nussberger
International Law in the Russian Legal System
William E Butler
The International Tribunal for the Law of the Sea
Kriangsak Kittichaisaree
Jus Cogens
Dinah Shelton
International Law
of Taxation
Peter Hongler
Professor of Tax Law at the University of St. Gallen

1
 3
Great Clarendon Street, Oxford, OX2 6DP,
United Kingdom
Oxford University Press is a department of the University of Oxford.
It furthers the University’s objective of excellence in research, scholarship,
and education by publishing worldwide. Oxford is a registered trade mark of
Oxford University Press in the UK and in certain other countries
© Peter Hongler 2021
The moral rights of the author have been asserted
First Edition published in 2021
Impression: 1
All rights reserved. No part of this publication may be reproduced, stored in
a retrieval system, or transmitted, in any form or by any means, without the
prior permission in writing of Oxford University Press, or as expressly permitted
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above should be sent to the Rights Department, Oxford University Press, at the
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You must not circulate this work in any other form
and you must impose this same condition on any acquirer
Public sector information reproduced under Open Government Licence v3.0
(http://​www.nationalarchives.gov.uk/​doc/​open-​government-​licence/​open-​government-​licence.
htm)
Published in the United States of America by Oxford University Press
198 Madison Avenue, New York, NY 10016, United States of America
British Library Cataloguing in Publication Data
Data available
Library of Congress Control Number: 2021939079
ISBN 978–​0–​19–​289871–​5 (hbk.)
ISBN 978–​0–​19–​289872–​2 (pbk.)
DOI: 10.1093/​law/​9780192898715.001.0001
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Links to third party websites are provided by Oxford in good faith and
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Series Editors’ Preface

Elements represents a fresh approach to the literature of international law.

It is a long series of short books. Following the traditional path of an inter-
national law textbook, Elements, rather than treating the whole of the field
in one heavy volume, focuses on more narrowly-defined subject matters.
There is nothing like Elements. It treats particular topics of international
law much more extensively and in significantly more depth than traditional
international law texts or encyclopedias. As each book in the Elements
series has a relatively narrow focus, it provides a comprehensive treatment
of a specialized subject matter, in comparison to the more limited treatment
of the same subject matter in other general works.
Like a classic textbook, Elements aims to provide objective statements of
the law. The series does not concern itself with the academic niches filled
ably by doctoral theses, nor include works which take an argumentative
point of view, already well done by the OUP Monograph series. Except in
length and integration, Elements is for substantive topics comparable to
OUP’s Commentary series on individual treaties. Each book is exhaust-
ively footnoted in respect of international legal practice and scholarship,
including treaties, diplomatic practice, decisions by international and mu-
nicipal courts and arbitral tribunals, resolutions and acts of international
organizations, and commentary by the most authoritative jurists.
Elements adopts an objective, non-argumentative approach to its many
subject matters and constitutes a reliable go-to source for practicing inter-
national lawyers, judges and arbitrators, government and military lawyers,
and scholars, teachers, and students engaged in the discipline of inter-
national law.
Mark Janis
Douglas Guilfoyle
Stephan Schill
Bruno Simma
Kimberley Trapp
Acknowledgement

I would like to thank the entire team of the Institute for Public Finance,
Fiscal Law and Law and Economics (IFF-HSG) – in particular (alphabetic-
ally) Ariane Menzer, Delia Lohmann, Jan-Marius Hüweler, Josiane Weder,
Nathanael Zahnd, and Rafaele Perot – for their impressive efforts.
Moreover, a special thanks goes to Alice Pirlot and Daniela Hohenwarter-
Mayr who are definitely greater experts than I am. Your inputs on the trade
law and the European tax law chapter were extremely helpful!
Table of Contents

Table of Cases  xv
List of Abbreviations  xxvii

1. Introduction  1
1. Taxation and Statehood  2
2. Terminology  3
2.1 English as the lingua franca  3
2.2 International law of taxation  4
2.3 International tax law  5
2.4 The international tax regime  6
3. History of the International Tax Regime  6
3.1 The international tax regime until 1920  7
3.2 The League of Nations as the leading international tax
organization in and after the 1920s  8
3.3 The post-​Second World War phase and the rise of the OECD
in the 1950s and 1960s  9
3.4 The G20 in the driver seat in the new century  11
3.5 Excursus: development aid and the
international tax regime  12
4. Institutions and Main Actors  14
4.1 Introduction  14
4.2 The UN and its work on taxation  15
4.3 The OECD and its work in the field of taxation  16
4.4 The Inclusive Framework  18
4.5 The Global Forum  18
5. Sovereignty in Tax Matters  19
5.1 Sovereignty in international law  19
5.2 Jurisdiction to tax  22
5.2.1 The genuine link as a connective factor in international
tax law  22
5.2.2 Worldwide and territorial taxation  23
5.2.3 Source and residence—​terminology  25
5.3 Double income taxation is systemic  26
x Table of Contents
2. Sources of the International Law of Taxation  28
1. Overview  28
2. The International Tax Law Regime—​a Treaty-​based Regime  29
2.1 Interpretation of tax treaties  29
2.1.1 Grammatical element (textual approach)  30
2.1.2 Teleological element (purposive interpretation)  31
2.1.3 Systematic element (contextual interpretation)  32
2.1.4 Supplementary means of interpretation (Art 32 VCLT)  33
2.1.5 Relevance of the domestic laws  33
2.1.6 The value of the OECD and UN commentaries  36
2.2 Multilateral and bilateral tax treaties  38
2.3 Double tax treaties  40
2.3.1 Model conventions  40
2.3.2 The importance of the domestic laws  40
2.3.3 Steps in the application of a double tax treaty  41
2.3.4 Scope of the convention  46
2.3.5 Allocation rules  50
2.3.6 Special provisions  99
2.3.7 Final provisions  111
2.4 Double tax treaties with respect to taxes on estates and
inheritances  112
2.5 Treaties regulating mutual assistance in tax matters  112
2.5.1 The Convention on Mutual Administrative Assistance in
Tax Matters  112
2.5.2 Exchange of information on request  113
2.5.3 Automatic exchange of information  115
2.5.4 Spontaneous exchange of information  116
3. Customary International Tax Law  117
3.1 Traditional requirements  117
3.2 State practice  118
3.3 Opinio iuris  119
3.4 Examples from a tax perspective  120
3.4.1 Preliminary remarks  120
3.4.2 Interpretation principles according to Art 31 VCLT  121
3.4.3 Prohibition of juridical double taxation  121
3.4.4 Non-​taxation of diplomatic and consular personnel  122
3.4.5 Arm’s length principle  123
3.4.6 The principal purpose test  123
3.4.7 Fiscal transparency  124
4. General Principles of International Tax Law  125
4.1 Introduction  125
4.2 Examples from a tax perspective  126
 Table of Contents xi
4.2.1 Abuse of law  126
4.2.2 Estoppel  128
4.2.3 Collision rules  129
5. Soft Law and Its Importance for International Tax Law  130
5.1 Terminology  130
5.2 Soft law and its effectiveness  131
5.3 Soft law in the field of taxation  133
6. EU Law and Taxation  134
6.1 Introduction  134
6.2 The fundamental freedoms and taxation  135
6.2.1 Introduction  135
6.2.2 Scope  135
6.2.3 Priority  137
6.2.4 The right comparison  139
6.2.5 Justifications  140
6.2.6 Proportionality  142
6.3 Specific topics  143
6.3.1 Deductions and allowances  143
6.3.2 Cross-​border offset of losses  147
6.3.3 Dividend taxation  149
6.3.4 Thin capitalization  151
6.3.5 Controlled foreign corporation  152
6.3.6 Exit taxation  152
6.4 State aid and taxation  155
6.4.1 In general  155
6.4.2 Application to advanced pricing agreements  156
6.5 Secondary EU law  158
6.5.1 Direct taxation and the directives  158
6.5.2 Indirect taxation and the directives  163
6.5.3 Further projects  164

3. Relationship with other Areas of International Law  166

1. Trade Law  167
1.1 Introduction  167
1.2 Some preliminary remarks on the WTO  168
1.2.1 Agreements of the WTO  168
1.2.2 Non-​discrimination principle  169
1.3 Taxation of goods: the General Agreement on Tariffs and
Trade  170
1.3.1 Overview  170
1.3.2 Treatment of internal taxes  170
xii Table of Contents
1.4 Taxation of services: the General Agreement on Trade in
Services  177
1.4.1 Overview  177
1.4.2 Treatment of taxes on services  178
1.5 Tax subsidies: Agreement on Subsidies and
Countermeasures (and the GATT)  180
1.5.1 Overview  180
1.5.2 Tax relief as a subsidy under Art 1 SCM  181
1.5.3 Treatment of export tax relief  182
1.5.4 Treatment of tax relief upon use of domestic inputs  184
1.5.5 Treatment of other tax reliefs  186
1.6 Conclusions  188
2. Investment Treaty Law  189
2.1 Introduction  189
2.2 Some preliminary remarks on bilateral
investment treaties  189
2.2.1 Overview  189
2.2.2 Contents of bilateral investment treaties  191
2.2.3 Relevance of case law  191
2.3 Scope of bilateral investment treaties  192
2.3.1 Preliminary note  192
2.3.2 Personal scope  192
2.3.3 Objective scope  195
2.4 Substantive provisions  198
2.4.1 Full protection and security and fair and equitable
treatment  198
2.4.2 National treatment and most-​favoured nation  199
2.4.3 Expropriation  201
2.4.4 Umbrella clause  202
3. Human Rights Law  203
3.1 Human rights and the international tax regime  203
3.2 The European Convention on Human Rights and
tax matters  205
3.3 Procedural rights  205
3.4 Substantive rights  207
3.4.1 Equality (including ability to pay)  207
3.4.2 Taxpayers’ property rights  209
3.4.3 Further substantive rights  210
4. Tax Rules in Non-​tax Agreements  210
4.1 Tax provisions and status of forces agreements  211
4.2 Tax provisions in headquarters agreements between
international organizations and their host state  213
 Table of Contents xiii
4. Conceptual Problems  214
1. Success and Failure in the International Cooperation
regarding Tax Matters  214
1.1 Success of the international tax regime  214
1.2 Failures of the international tax regime  215
1.3 What are the reasons for the failure of the international
tax regime?  217
1.3.1 The missing value-​based framework  217
1.3.2 The guiding principles of international tax policy are
flawed  218
1.3.3 Institutional difficulties in a dynamic set-​up  221
2. The Most Pressing Issues  223
2.1 Measures against aggressive tax planning  223
2.1.1 Harmful tax regimes  224
2.1.2 The Base Erosion and Profit Shifting Project  225
2.1.3 The years following the Base Erosion and Profit Shifting
Project  228
2.2 Taxing the digital economy  230
2.2.1 Overview  230
2.2.2 The specifics of the digital economy  230
2.2.3 Potential solutions for value-​added-​tax-​
related problems  231
2.2.4 Potential solutions for corporate-​income-​related
problems  232
2.3 Formulary apportionment as the silver bullet?  237
2.3.1 Introduction  237
2.3.2 Arguments in favour of and against the
formulary system  238
2.3.3 Income allocation and redistribution  240
2.3.4 Why destination-​based systems are preferable  242
2.4 Taxation and the Paris Agreement  244

Index  247
Table of Cases

INTERNATIONAL COURTS

Ad Hoc Arbitration
Eureko BV v Republic of Poland (Partial Award, 2005)
Ad Hoc Arbitration.����������������������������������������������������������������������������������� 203n.191

Arbitration Institute of the Stockholm Chamber of Commerce

RosInvestCo UK Ltd v The Russian Federation (Final Award, 2010)
SCC Case No V079/​2005.�������������������������������������������������������������������������������201–​2

GATT
GATT, Income Tax Practices Maintained by Belgium –​Report of the Panel
(7 December 1981) BISD 23S/​127.�������������������������������������������������������182–​83n.73
GATT, Income Tax Practices Maintained by France –​Report of the Panel
(7 December 1981) BISD 23S/​114.�������������������������������������������������������182–​83n.73
GATT, Income Tax Practices Maintained by The Netherlands –​Report
of the Panel (7 December 1981) BISD 23S/​137. ���������������������������������182–​83n.73
GATT, United States Tax Legislation (DISC) –​Report of the Panel
(7 December 1981) BISD 23S/​98.���������������������������������������������������������182–​83n.73

International Centre for Settlement of Investment Disputes

Abaclat and Others v The Argentine Republic (Decision on Jurisdiction
and Admissibility, 2011) ICSID Case No ARB/​07/​5.����������������������������� 197n.160
Asian Agricultural Products Ltd v Republic of Sri Lanka (Final Award, 1990)
ICSID Case No ARB/​87/​3. ����������������������������������������������������������������������� 197n.159
Bayview Irrigation District et al v United Mexican States (Award, 2007) ICSID
Case No ARB(AF)/​05/​1.��������������������������������������������������������������������������� 198n.167
Biwater Gauff Ltd v United Republic of Tanzania (Award, 2008)
ICSID Case No ARB/​05/​22. ��������������������������������������������������������������������� 197n.154
Bureau Veritas, Inspection, Valuation, Assessment and Control, Bivac BV v
The Republic of Paraguay (Decision of the Tribunal on Objections to
Jurisdiction, 2009) ICSID Case No ARB/​07/​9.��������������������������������������� 203n.190
Ceskoslovenska Obchodni Banka AS v The Slovak Republic (Decision
of the Tribunal on Objections to Jurisdiction, 1999)
ICSID Case No ARB/​97/​4. ������������������������������������192n.128, 197n.157, 198n.165
CMS Gas Transmission Company v The Argentine Republic
(Award, 2005) ICSID Case No ARB/​01/​8.����������������������������������������������� 203n.193
xvi Table of Cases
Compañia de Aguas del Aconquija SA and Vivendi Universal SA v
Argentine Republic (Decision on Jurisdiction, 2005) ICSID
Case No ARB/​97/​3. ����������������������������������������������������������������������������������� 197n.158
Consortium RFCC v The Kingdom of Morocco (Decision on Jurisdiction,
2001) ICSID Case No ARB/​00/​6.��������������������������������������������������������������� 178n.55
Corn Products International Inc v The United Mexican States
(Decision on Responsibility, 2008) ICSID
Case No ARB(AF)/​04/​01.����������������������������������������������� 200n.178, 201, 202n.187
Duke Energy International Peru Investments No 1 Ltd v Republic of Peru
(Award, 2008) ICSID Case No ARB/​03/​28.��������������������������������������������� 203n.196
El Paso Energy International Company v The Argentine Republic (Decision
on Jurisdiction, 2006) ICSID Case No ARB/​03/​15.�������������������������������������202–​3
Fedax NV v The Republic of Venezuela (Decision of the Tribunal
on Objections to Jurisdiction, 1997) ICSID Case
No ARB/​96/​3.�������������������������������������������������������������������������������196–​97, 197n.156
Joy Mining Machinery Limited v The Arab Republic of Egypt (Award on
Jurisdiction, 2004) ICSID Case No ARB/​03/​11.������������������������������������� 197n.161
Malaysian Historical Salvors SDN BHD v The Government of Malaysia
(Decision on the Application for Annulment, 2009) ICSID
Case No ARB/​05/​10. ��������������������������������������������������������������������������������� 197n.154
Mr Saba Fakes v Republic of Turkey (Award, 2010) ICSID
Case No ARB/​07/​20. �������������������������������������������������������������������������������������192–​93
PSEG Global Inc, The North American Coal Corporation, and Konya Ilgin
Elektrik Üretim ve Ticaret Limited Sirketi v Republic of Turkey
(Decision on Jurisdiction, 2004) ICSID Case No ARB/​02/​5.��������������� 197n.162
Salini Costruttori SPA and Italstrade SPA v Kingdom of Morocco
(Decision on Jurisdiction, 2001) ICSID Case No ARB/​00/​4.�������������������196–​97
SGS Société Générale de Surveillance SA v Republic of the Philippines
(Decision of the Tribunal on Objections to Jurisdiction, 2004)
ICSID Case No ARB/​02/​6. ����������������������������������������������������������������������� 203n.191
The Rompetrol Group NV v Romania (Award, 2013)
ICSID Case No ARB/​06/​3. ��������������������������������������������������������������������������������� 199
The Rompetrol Group NV v Romania (Decision on Respondent’s Preliminary
Objections on Jurisdiction and Admissibility, 2008) ICSID
Case No ARB/​06/​3. ����������������������������������������������������������������������������������� 193n.134
Tokios Tokelés v Ukraine (Decision on Jurisdiction, 2004) ICSID
Case No ARB/​02/​18. �������������������������������������������������������������������������������������193–​94

International Court of Justice

Case concerning Ahmadou Sadio Diallo (Republic of Guinea v Democratic
Republic of the Congo) (Judgment of 19 June 2012), ICJ Rep 2012. ����������������� 21
Case concerning the Barcelona Traction, Light and Power Company, Limited
(Belgium v Spain) (Judgment of 5 February 1970), ICJ Rep 1970. ������������������� 21
Case concerning the Temple of Preah Vihear (Cambodia v Thailand)
(Judgment of 15 June 1962), ICJ Rep 1962.������������������������������������� 128, 128n.283
Fisheries Case (United Kingdom v Norway) (Judgment of
18 December 1951), ICJ Rep 1951.��������������������������������������������������� 128, 128n.283
 Table of Cases xvii
Jurisdictional Immunities of the State (Germany v Italy:
Greece intervening), Judgment (2012) ICJ Rep 2012.��������������������������� 118n.239
Legal Consequences for States of the Continued Presence of South
Africa in Namibia (South West Africa) (Advisory Opinion
of 21 June 1971), ICJ Rep 1971.����������������������������������������������������������������� 134n.302
North Sea Continental Shelf Cases (Federal Republic of Germany v
Denmark and Netherlands) (Judgment of 20 February 1969),
ICJ Rep 1969. ��������������������������������������������������������������������������� 117n.237, 119n.245
Nottebohm Case (Liechtenstein v Guatemala) (Judgement of
6 April 1955), ICJ Rep 1955.��������������������������������������������������������������������������������� 21

London Court of International Arbitration

EnCana Corporation v Republic of Ecuador (Award, 2006)
LCIA Case No UN3481. ������������������������������������������������������������������ 201nn.184–​85
Occidental Exploration and Production Company v The Republic
of Ecuador (Final Award, 2004) LCIA Case No UN3467.��������������������� 199n.173

Permanent Court of Arbitration

Cairn Energy PLC and Cairn UK Holdings Limited v The Republic of India
(Award 2020) PCA Case No 2016-​07.����������������������������������������������������� 199n.175
Romak SA v The Republic of Uzbekistan (Award, 2009)
PCA Case No AA280. ������������������������������������������������������������������������������� 197n.164
Vodafone International Holdings BV v India (Final Award, 2020)
PCA Case No 2016-​35. ����������������������������������������������������������������������� 85n.156, 199

Permanent Court of International Justice

The Case of the SS ‘Lotus’ (The Government of the French
Republic v The Government of the Turkish Republic),
PCIJ Series A No 10.����������������������������������������������������������������������������������������������� 21

United Nations Commission on International Trade Law

The Canadian Cattlemen for Fair Trade v United States of America
(Award on Jurisdiction, 2008) UNCITRAL IIC 316.����������������������������� 198n.166

World Trade Organization

WTO, Argentina: Measures Affecting the Export of Bovine Hides and the
Import of Finished Leather –​Report of the Panel (16 February 2001)
WT/​DS155/​R.����������������������������������������������������������������������������������������������� 175n.40
WTO, Argentina: Measures Relating to Trade in Goods and Services –​
Report of the Appellate Body (9 May 2016) WT/​DS453/​AB/​R.��������������� 178n.57
WTO, Argentina: Measures Relating to Trade in Goods and Services –​Report
of the Panel (9 May 2016 as modified by Appellate Body Report WT/​
DS453/​AB/​R) WT/​DS453/​R.���������������������������������������������������������������179–​80n.62
WTO, Brazil: Measures Affecting Desiccated Coconut –​Report of the
Appellate Body (20 March 1997) WT/​DS22/​AB/​R. ��������������������������������� 169n.11
xviii Table of Cases
WTO, Canada: Certain Measures Affecting the Automotive Industry –​
Report of the Appellate Body (19 June 2000) WT/​DS139/​AB/​R,
WT/​DS142/​AB/​R.������������������������������������������������������������������������178n.56, 184n.84
WTO, Canada: Certain Measures Affecting the Automotive Industry –​
Report of the Panel (19 June 2000 as modified by Appellate Body
Report WT/​DS139/​AB/​R, WT/​DS142/​AB/​R) WT/​DS139/​R,
WT/​DS142/​R.����������������������������������������������������������������������������������������������� 185n.87
WTO, Canada: Certain Measures Concerning Periodicals –​Report of the
Appellate Body (30 July 1997) WT/​DS31/​AB/​R.��������������173n.28, 176nn.42–​43,
181n.68,
WTO, China: Measures Affecting Imports of Automobile Parts –​Report
of the Appellate Body (12 January 2009) WT/​DS339/​AB/​R, WT/​DS340/​
AB/​R, WT/​DS342/​AB/​R. ��������������������������������������������������������������������������� 171n.20
WTO, China: Measures Related to the Exportation of Various Raw Materials
–​Reports of the Panel (22 February 2012) WT/​DS394/​R, WT/​DS395/​R,
WT/​DS398/​R.��������������������������������������������������������������������������������������������� 121n.256
WTO, European Communities: Measures Affecting Asbestos and Asbestos-​
Containing Products –​Report of the Appellate Body (5 April 2001)
WT/​DS135/​AB/​R.��������������������������������������������������������������������������������������� 185n.86
WTO, European Communities: Measures Affecting the Importation of Certain
Poultry Products –​Report of the Appellate Body (23 July 1998)
WT/​DS69/​AB/​R.����������������������������������������������������������������������������������������� 170n.19
WTO, European Communities: Measures Prohibiting the Importation
and Marketing of Seal Products –​Report of the Appellate Body
(18 June 2014) WT/​DS400/​AB/​R, WT/​DS401/​AB/​R.������������������������������169–70
WTO, European Communities: Regime for the Importation, Sale and
Distribution of Bananas (Ecuador, Guatemala and Honduras,
Mexico, United States) –​Report of the Panel (25 September 1997
as modified by Appellate Body Report WT/​DS27/​AB/​R)
WT/​DS27/​R/​ECU, WT/​DS27/​R/​GTM, WT/​DS27/​R/​HND,
WT/​DS27/​R/​Mex, WT/​DS27/​R/​USA.��������������������������������������177n.51, 178n.55
WTO, European Communities: Regime for the Importation, Sale and
Distribution of Bananas –​Report of the Appellate Body
(25 September 1997) WT/​DS27/​AB/​R.�����������������������������178nn.55–​56, 185n.89
WTO, Japan: Countervailing Duties on Dynamic Random Access Memories
from Korea –​Report of the Appellate Body (17 December 2007) WT/​
DS336/​AB/​R. ����������������������������������������������������������������������������������������������� 187n.97
WTO, Japan: Taxes on Alcoholic Beverages –​Report of the Appellate Body
(1 November 1996) WT/​DS8/​AB/​R, WT/​DS10/​AB/​R,
WT/​DS11/​AB/​R.���������������������������������������������������������������������� 167–​68n.6, 170–​76
WTO, Japan: Taxes on Alcoholic Beverages –​Report of the Panel
(1 November 1996 as modified by Appellate Body Report
WT/​DS8/​AB/​R, WT/​DS10/​AB/​R, WT/​DS11/​AB/​R) WT/​DS8/​R, WT/​
DS10/​R, WT/​DS11/​R.�����������������������������������������������������������������������������������170–​76
WTO, Korea: Measures Affecting Imports of Fresh, Chilled and Frozen Beef –​
Report of the Appellate Body (10 January 2001) WT/​DS161/​AB/​R,
WT/​DS169/​AB/​R.����������������������������������������������������������������������������������������������� 185
 Table of Cases xix
WTO, Korea: Taxes on Alcoholic Beverages –​Report of the Appellate Body
(17 February 1999) WT/​DS75/​AB/​R, WT/​DS84/​AB/​R.������������������������� 173n.28
WTO, United States: Measures Affecting Trade in Large Civil Aircraft
(Second Complaint) –​Report of the Appellate Body (23 March 2012)
WT/​DS353/​AB/​R.�����������������������������������������������������������������������������������������187–88
WTO, United States: Measures Affecting Trade in Large Civil Aircraft
(Second Complaint) –​Report of the Panel (23 March 2012 as modified
by Appellate Body Report WT/​DS353/​AB/​R) WT/​DS353/​R.�����������������187–88
WTO, United States: Standards for Reformulated and Conventional
Gasoline –​Report of the Appellate Body (20 May 1996)
WT/​DS2/​AB/​R. �������������������������������������������������������������������������������������179–​80n.62
WTO, United States: Tax Treatment for ‘Foreign Sales Corporations’ –​
Recourse to the Article 21.5 of the Dispute Settlement Understanding by
the European Communities –​Report of the Appellate Body (29 January
2002) WT/​DS108/​AB/​RW.���������������������������������������������������������������������������185–86
WTO, United States: Tax Treatment for ‘Foreign Sales Corporations’ –​Recourse
to the Article 21.5 of the Dispute Settlement Understanding
by the European Communities –​Report of the Panel (29 January 2002
as modified by Appellate Body Report WT/​DS108/​AB/​RW)
WT/​DS108/​RW.������������������������������������������������������������������������������181n.71,185–​86
WTO, United States: Tax Treatment for ‘Foreign Sales Corporations’ –​Report
of the Appellate Body (20 March 2000) WT/​DS108/​AB/​R.���������������� 167–​68n.6,
181n.70, 183
WTO, United States: Tax Treatment for ‘Foreign Sales Corporations’ –​Report
of the Panel (20 March 2000 as modified by Appellate Body Report WT/​
DS108/​AB/​R) WT/​DS108/​R.������������������������������������������������������������� 181n.71, 183

EUROPEAN COURTS

European Court of Human Rights

A and B v Norway [GC] App No 24130/​11 and 29578/​11,
15 November 2016. ����������������������������������������������������������������������������������� 207n.208
Brito Ferrinho Bexiga Villa-​Nova v Portugal App No 69436/​10,
1 December 2015.��������������������������������������������������������������������������������������� 210n.228
Burden v the United Kingdom [GC] App No 13378/​05, 29 April 2008.������������������� 209
Chambaz v Switzerland App No 11663/​04, 5 April 2012.������������� 206n.206, 207n.209
Clinique Mozart SARL v France App No 46098/​99, 8 June 2004. ����������������� 206n.207
Ferrazzini v Italy App No 44759/​98, 12 July 2001. �����������������������������������������������205–​6
Hannu Lehtinen v Finland App No 32993/​02, 22 July 2008. ������������������������� 206n.205
JB v Switzerland App No 31827/​96, 3 Mai 2001.��������������������������������������������� 207n.209
Janosevic v Sweden App No 34619/​97, 23 July 2002.��������������������������������������� 206n.207
Jussila v Finland App No 73053/​01, 23 November 2006.������������������������������� 206n.205
Michaud v France App No 12323/​11, 6 December 2012.������������������210nn. 226 –​227
Nielsen v Denmark App No 44034/​07, 2 July 2009.����������������������������������������� 206n.207
P Plaisier BV and others v the Netherlands App No 46184/​16,
14 November 2017. ����������������������������������������������������������������������������������� 209n.222
Rousk v Sweden App No 27183/​04, 25 July 2013. ������������������������������������������� 209n.223
Ruotsalainen v Finland App No 13079/​03, 16 June 2009.������������������������������� 207n.208
Another random document with
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 LETTER MCCCCXLVI.
To Mrs. H――e.

Bethesda, January 11, 1770.

Dear Mrs. H――e,

M Y last to you left me just arrived at Charles-Town. This leaves

me an old inhabitant of, or rather a worthless sojourner at
Bethesda. Both, I hope, will find the worthy Mrs. H――e and her
daughter enjoying thriving souls in healthy bodies. Every thing here
exceeds my most sanguine expectations. I am almost tempted to say,
“It is good for us to be here.” But all must give way to gospel ranging:
Divine employ!

For this let men revile my name,

I’d shun no cross, I’d fear no shame:

All hail, reproach――

I hope London friends meet with enough of this. It is bad, more than
bad, when the offence of the cross ceaseth. This cannot be, till we
cease to be crucified to the world, and the world crucified to us: and
when that is the case, things are very bad. As Mrs. H――s’s heart
and house are opened to so many ministers of a despised Jesus, she
must expect a double share. Not only reproach from the world, but
judgings and censures from the narrow-hearted bigotted part of the
Church. But she hath counted the cost; she knows in whom she hath
believed, and who will be her exceeding great reward. God will not
have us take up with any thing short of himself. Leaving you to cry,
Grace! grace! with ten thousand thanks for all unmerited favours, I
must hasten to subscribe myself
 Your most obliged and ready servant, in our common Lord,

G. W.

LETTER MCCCCXLVII.
To Mr. R―― K――n.

Charles-Town, February 10, 1770.

My dear Friend,

L AST night a kind Providence brought me hither, where I received

your kind letter, dated November 2d. Blessed be God, that all
things go on so well at London! You reason well about ――. I entirely
agree with you in sentiment concerning that matter. Through infinite
mercy, this leaves me enjoying a greater share of bodily health than I
have known for many years. I am now enabled to preach almost
every day, and my poor feeble labours seem not to be in vain in the
Lord. Blessed be God, all things are in great forwardness at
Bethesda. I have conversed with the G――r in the most explicit
manner, more than once, concerning an act of assembly, for the
establishment of the intended Orphan-house College. He most readily
consents. I have shewn him a draught, which he much approves of;
and all will be finished at my return from the northward. In the mean
while, the buildings will be carried on. As two ministers from the New-
Jersies, and Rhode-Island, have been soliciting benefactions for their
respective colleges, no applications of that nature can be made here:
but the Lord will provide! My eyes wait upon Him, from whom all
temporal and spiritual salvations come. Since my being in Charles-
Town, I have shewn the draught to some persons of great eminence
and influence. They highly approve of it, and willingly consent to be
some of the wardens: near twenty are to be of Georgia, and about six
of this place; one of Philadelphia, one of New-York, one of Boston,
three of Edinburgh, two of Glasgow, and six of London. Those of
Georgia and South-Carolina, are to be qualified; the others to be only
honorary corresponding wardens. I have therefore taken the freedom
of nominating ******; and as my name is to be annihilated, they may
accept the trust without expecting much trouble, or suffering contempt
for being connected with me. This, I think, is the chief of the plan:
more particulars that may occur, together with the draught of the
charter, you may expect hereafter. In the mean while, cease not to
pray for, my dear steady friend,

Less than the least of all,

G. W.

LETTER MCCCCXLVIII.
To Mr. R―― K――n.

Charles-Town, February 22, 1770.

My very dear Friend,

N O letters by the packet, or another ship that hath brought in

above five hundred from London! As I hear Captain Rainier is
bound for Savannah, I hope at my return to Bethesda to find a letter
there. Your last, dated November 2, was immediately answered. Mr.
B――s will accept my most grateful acknowledgments for his kind
present of maps, charts, &c. In a few months, I hope, all will be
compleated. But what may these few months produce? Lord Jesus,
prepare us for whatever thou hast prepared for us, and give peace in
our time, for thine infinite mercy’s-sake! You must expect another
draught soon. God be praised for that saying, “It is more blessed to
give than to receive.” You would be pleased to see with what attention
people hear the word preached. I have been in Charles-Town near a
fortnight, am to preach at a neighbouring country parish church next
Sunday, and hope to see Georgia the week following. Perhaps I may
sail from thence to the northward, and perhaps embark from hence.
Lord Jesus, direct my goings in thy way! I am blessed with bodily
health, and am enabled to go on my way rejoicing. Grace! grace! Join
in shouting those blessed words. I wrote by one Captain Watt, who
was to sail from Georgia this week. In that, you will find something
concerning my late visit to, and public entertainment at Bethesda. You
see how often I pester you with letters. I can only add, that you may
tell all, I am happier than words can express: which I take, in a great
measure, to be owing to the prayers of my dear English friends, which
are daily put up for, and I hope daily returned by, an unworthy worm.
Remember me most affectionately to all, and expect to hear again
very speedily from, my very dear, dear friend,

Less than the least of all,

G. W.

LETTER MCCCCXLIX.
To Mr. B――n.

Charles-Town, February 27, 1770.

My dear Mr. B――n,

I OWE you an answer to your kind letter. Blessed be God, I can send
you good news from a far country! All things at Bethesda go on
quite well. My bodily health is upon the advance, and the word, I trust,
runs and is glorified. At present, my intended plan about returning
continues the same: but all depends on news from home. Strange!
that none could write a line or two by so many ships. Only one letter
have I received from Mr. K――n since my arrival. Next week, God
willing, I return to Georgia, and soon after I purpose to go to the
northward. I know who will follow me with their prayers: they will avail
much. The Lord Jesus be with all your spirits! I suppose you heard
from Bethesda by Captain Anderson. Mr. Wright is the main spring
with regard to the buildings, and all the other wheels move orderly
and well. Praise the Lord, O my soul! O this pilgrim way of life! To me
it is life indeed. No nestling, no nestling, my dear Mr. B――n, on this
side eternity. This is not our rest. Ere long we shall sing,

All our sorrows left below,

And earth exchang’d for heav’n.

Leaving you to add Hallelujah, and sending most hearty greetings to

your whole self, and all enquiring friends, I must hasten to subscribe
myself, my dear Mr. B――n,

Less than the least of all,

G. W.

March 4.

Pray tell Mr. K――n, that I hope to write to him in a few days from
Georgia. To-morrow, God willing, I return thither. I trust substantial
good hath been done here. Grace! grace!

LETTER MCCCCL.
To Mrs. H――e.

Charles-Town, March 4, 1770.

Dear Mrs. H――e,

A LTHOUGH at such a distance, I cannot forget Mrs. H――e and

her daughter, and all their works of faith and labours of love. I
doubt not, but this will find them on the full stretch for heaven, and as
usual abounding in the work of the Lord. It leaves me almost ready to
return to Bethesda, from a place where, I trust, the word hath run and
been glorified. Matters are now drawing near to a wished-for close. All
things have succeeded beyond my most sanguine expectation. I
expect to come according to the appointed time. But future things
belong to Him who orders all things well. Through mercy I enjoy more
bodily health than for many years last past. You will join in crying,
Grace! grace! Next month, I purpose moving to the northward. As Mr.
W――t is the main spring at the Orphan-house, I must leave him
behind. Mr. Smith is with me: he behaves well, and is diligent and
attentive. You will be so good as to remember me to all, as they come
in your way. I hope my good old Mrs. Eades, at Tottenham-Court, is
well. That she and all may ripen for heaven every day and every hour,
is the earnest prayer of, dear Mrs. H――e,

Less than the least of all,

G. W.

LETTER MCCCCLI.
To Mr. R―― K――n.

Savannah, March 11, 1770.

My very dear worthy Friend,

B LESSED be God, the good wine seemed to be kept till the last at
Charles-Town. Last Thursday I returned, and found all well at
Bethesda. I am come to town to preach this morning, though
somewhat fatigued with being on the water three nights: upon the
whole, however, I am better in health than I have been for many
years. Praise the Lord, O my soul! I have been sadly disappointed in
receiving no letters by the Charles-Town packet. All knew that I was to
be in these parts, only till the ensuing Lady-day: then I purpose to set
off for the northward. I drew at Charles-Town for ――l. perhaps may
draw again soon. Expect more particulars in a few days. This is
waited for. God bless you all! Dearly beloved in the Lord, pray for us.
Time is scarce allowed me to subscribe myself, my very dear friend,

Less than the least of all,

G. W.

LETTER MCCCCLII.
To the Same.

Bethesda, April 6, 1770.

My very dear Sir,

I AM waiting here for a brig that is to carry me northward, and for a

letter and news from England. Your last was dated, November 2:
several months have intervened. I now almost despair of hearing from
you again, till my arrival at Boston. But I hope that you and all
remember us more frequently than you write. You are daily
remembered at a throne of grace. How glad would many be to see
our Goshen, our Bethel, our Bethesda! Never did I enjoy such
domestic peace, comfort, and joy during my whole pilgrimage. It is
unspeakable, it is full of glory. Peace, peace unutterable attends our
paths, and a pleasing prospect of increasing, useful prosperity is
continually rising to our view. I have lately taken six poor children,
and, God willing, purpose to add greatly to their number. Dear Mr.
D――n and his wife are to sail the beginning of next month in the
Britannia, Captain Dean, bound for Portsmouth. We part with great
respect. Fain would I retain such an old tried disinterested friend in
the service of the sanctuary, and near my person. But what scheme to
pursue, I know not, being so uncertain as to the path which I shall be
called to take. A few months will determine: perhaps a few weeks.
More particulars expect by the Britannia. In the mean while, I can only
recommend you all to the blessed Jesus, and the word of his grace,
and entreat the continuance of your prayers in behalf of, my very dear
friend,

Less than the least of all,

G. W.

LETTER MCCCCLIII.
To the Same.

Bethesda, April 16, 1770.

My very dear worthy Friend,

H ALLELUJAH! Praise the Lord! The books and letters both by

Ball and Sunbury, are come safe. You have done quite right.
Our Lord must choose his own means to bring about his own
purpose. Mr. Smith (the clerk) was much rejoiced by receiving a letter.
Poor Mr. Jacob W――t, an honest industrious creature, was as much
dejected by receiving none. If Mr. G――s had added a line or two to
his present, it would have been doubly acceptable. Next week, God
willing, we sail for Philadelphia. I shall leave letters behind me to
come by Mr. D――n. All is well, all more than well here! Never, never
did I enjoy such an æra of domestic peace and happiness. I have
taken in about ten orphans. Prizes! prizes! Hallelujah! Join, my very
dear friends, join in praising Him whose mercy endureth for ever. If
possible, I shall write a line to the Welch brethren. They have
sustained a loss indeed, in the death of Mr. Howell Davies. God
sanctify it! Surely my turn will come by and by. But I must away to
Savannah. Real good, I trust, is doing there. The ship that brings this,
is expected to sail to-morrow. I have desired Mr. W――r to send you
the particulars of our voyage. All send due respects. God bless you!
God reward you! Cease not to add to my obligations, by continuing to
pray for, my very dear worthy friend,

Less than the least of all,

G. W.

LETTER MCCCCLIV.
To the Same.

Bethesda, April 20, 1770.

My very dear Sir,

T O my very great joy, a few days ago I received your kind letters
with all the papers. Give peace in our time, O Lord! We enjoy a
little heaven upon earth here. With regret I go northward, as far as
Philadelphia at least, next Monday. Though I am persuaded, as the
house is now altered, I should be cooler here, during the summer’s
heat, than at any other place I know of, where I used to go. I should
be glad to treat you with some of the produce of our colony, which is
much earlier than yours. The audits, &c. sent with this, be pleased to
communicate to all my real friends. You have certainly determined
quite right in a late affair. Every thing concurs to shew me, that
Bethesda affairs must go on as yet in their old channel. A few months
may open strange scenes. O for a spirit of love and moderation on all
sides, and on both sides the water! I wish some books might be
procured for our infant library. But more of this in my next. Letters may
now be sent by way of Boston, New York, and Philadelphia. I should
be glad to hear often, if it be but a line. In all probability I shall not
return hither till November. Was ever any man blest with such a sett of
skilful, peaceful, laborious helpers! O Bethesda, my Bethel, my
Peniel! My happiness is inconceivable. A few hundreds, besides what
is already devoted, would finish all. I do not in the least doubt. I have
had nine or ten prizes lately. You know what I mean. Nine or ten
orphans have been lately taken in. Hallelujah! hallelujah! Let Chapel,
Tabernacle, heaven, and earth, rebound with Hallelujah! I can no
more. My heart is too big to speak or add more, than my old name,

Less than the least of all,

G. W.

LETTER MCCCCLV.
To Mr. and Mrs. S――n.

Bethesda, April 21, 1770.

My dear Friends,

L ONG before now, I hope you have found, that I have not forgotten
you or your labours of love. This comes to inform you, that the
Father of mercies hath not forgotten to be gracious to the chief of
sinners, and less than the least of all saints. On the contrary, he daily
loads us with his benefits. Bethesda is a place, that the Lord doth
and will bless. Dear Mr. D――n and his wife, will inform you of
particulars. Among other things, they will tell you of our new chapel. I
have sent for sundries for its use and completion. O help me to praise
Him, whose loving kindness is better than life! I hope your daughter
grows in grace, and will become like unto one of the polished corners
of the temple. That root and branch may increase with all the increase
of God, most earnestly prays, my very dear friends,

Less than the least of all,

G. W.
 LETTER MCCCCLVI.
To Mrs. H――e.

Bethesda, April 21, 1770.

Dear Mrs. H――e,

N O such good news yet. Less than the least of all, is not drowned
to this very day. Perhaps he may live to see his London friends
in England, or at Bethesda. How would many rejoice to be in such a
peaceful, commodious, and comfortable habitation! I cannot tell you
half. Blessed be God, I was never better, at this season of the year, in
bodily health; never more comfortable in my soul. Grace! grace!
Hallelujah! Praise the Lord! Mr. D――n, a faithful disinterested friend,
will acquaint you with particulars. He hath often heard me speak of
Mrs. H――e and her daughter Phebe. Still employed in the old way. I
am glad Mr. D――cy is under your roof. Put it all down to the old
account. God bless you all! I am sure you pray for me at London. All
join in sending cordial respects. Happy Bethesda! Help, help in
praising Him, whole mercy superaboundeth to, dear Mrs. H――e,

Less than the least of all,

G. W.

LETTER MCCCCLVII.
To Mr. S―― S――.

Bethesda, April 21, 1770.

Dear Sir,
LTHOUGH I have scarce time to turn round, being just setting off for
Philadelphia, yet I must drop a few lines to my old invariable
A friend. As I hear nothing to the contrary, I suppose he is yet in
this dying world. Well! so that we die daily to ourselves and the
world, all is well, and shall end well. This I am persuaded is your
happy case. In some degree, I trust, it is mine. Would you think it? My
bodily strength seems to be renewed, and every thing at Bethesda is
in a most promising way. Dear Mr. D――n, the bearer of this, must be
referred to for particulars. Never did I spend such a comfortable
domestic winter, as the last. Never was a man blessed with a better
set of skilful, peaceful, laborious helpers. All is of grace, with which,
that you, your dear yoke-fellow, and other connections, may be filled
brimful, is the hearty prayer of, my very dear Sir,

Less than the least of all,

G. W.

LETTER MCCCCLVIII.
To Mr. K――n.

Savannah, April 24, 1770, Five in the morning.

My very dear Mr. K――n,

I AM just going into the boat, in order to embark for Philadelphia. I

hope the good wine was kept to the last, on Sunday. Mr. D――n
and his wife are to sail in about a fortnight. He is an honest creature,
and an excellent accomptant. I have written strongly in his behalf. He
will bring a large packet, and is to have ―― pounds of you, which I
have given him as a present. I have also drawn on you for £.――;
perhaps shall draw no more for some time. This will prove a blessed
year for me at the day of judgment. Hallelujah! Come Lord, come!
Mr. Robert W――t hath herewith sent you a power of attorney,
begging you would settle his affairs in Essex. He is worthy, for whom
you should do this. A quiet, ingenious, good creature, and his wife an
excellent mistress of the family. Such a set of helpers I never met
with. They will go on with the buildings, while I take my gospel range
to the northward. It is for thee, O Jesus, even for thee, thou never-
failing Bethesda’s God! But I can no more at present. Hoping to write
again soon from Philadelphia, and praying that all may increase with
all the increase of God, I must hasten to subscribe myself, my dear,
dear Sir,

Less than the least of all,

G. W.

LETTER MCCCCLIX.
To Mr. R―― K――n.

Philadelphia, May 9, 1770.

My very dear Friend,

T HIS leaves me a two days inhabitant of Philadelphia. I embarked

at Savannah, in the Georgia packet, on the 24th ultima and
arrived here the 6th instant. The evening following, I was enabled to
preach to a large auditory, and am to repeat the delightful task this
evening. Pulpits, hearts, and affections, seem to be as open and
enlarged towards me, as ever. Praise the Lord, O our souls! Whilst I
am writing, perhaps Mr. D――n and his wife are ready to sail from
Savannah. By them you will receive a large packet concerning
Bethesda. All is well, blessed be God, all is more than well there. As
yet I have my old plan in view, to travel in these northern parts all
summer, and return late in the fall to Georgia. All the letters and
packets came safe. I believe you had best write by the New-York
packet. But letters directed either to New-York, Boston, or this place,
will reach or be sent to me. Through infinite mercy, I still continue in
good health, and more and more in love every day with a pilgrim life.
God bless you, and all my dear friends and hearers in the great
metropolis. I know they pray for me. They are never forgotten day or
night. That all may increase with all the increase of God, is the
continual cry of, my very dear steady friend,

Less than the least of all,

G. W.

LETTER MCCCCLX.
To the Same.

Philadelphia, May 24, 1770.

My very dear Friend,

I WROTE to you by the last New-York packet, as well as by Mr.

D――n, who was to sail from Savannah the 10th instant. I have
now been here near three weeks, and in about a week more I
purpose to set off for New-York in my way to Boston. A wide and
effectual door, I trust, hath been opened in this city. People of all
ranks flock as much as ever. Impressions are made on many, and I
trust they will abide. To all the episcopal churches, as well as most of
the other places of worship, I have free access. My bodily health is
preserved, and notwithstanding I preach twice on the Lord’s-day, and
three or four times a week besides, yet I am rather better than I have
been for many years. This is the Lord’s doing. To this long-suffering,
never-failing Lord, be all the glory! Be pleased to excuse my
enlarging. Whilst I am itinerating, little leisure will be allowed for
writing. The New-York packet will be the best opportunity for you. The
particulars herein mentioned, be so good as to send by the first
opportunity. I can no more at this time. God willing, you will soon have
another line from, my very dear steady friend,

Less than the least of all,

G. W.

LETTER MCCCCLXI.
To the Same.

Philadelphia, June 14, 1770.

My very dear steady Friend,

T HIS leaves me just returned from a hundred and fifty miles circuit,
in which, blessed be God! I have been enabled to preach every
day. So many new as well as old doors are open, and so many
invitations sent from various quarters, that I know not which way to
turn myself. However, at present I am bound to New-York, and so on
further northward. Help me to praise Him whose mercy endureth for
ever. As yet I am enabled to ride and travel chearfully; the heat not
greater than yours in England. Expect to hear further, as we go along.
The ship I find is going. Tender love to all. Cease not to stir up all to
persevere in praying for, my very dear friend,

Less than the least of all,

G. W.

LETTER MCCCCLXII.
 To the Same.

New-York, June 30, 1770.

My very dear Friend,

I HAVE been here just a week. Have been enabled to preach four
times, and am to repeat the delightful task this evening.
Congregations are rather larger than ever. You will see by the
inclosed packet, what numerous invitations from every quarter I am
daily receiving. Blessed be God, I have been strengthened to itinerate
and preach daily for some time. Next week I purpose to go to Albany.
From thence, perhaps, to the Onoida Indians. There is to be a very
large Indian congress; Mr. Kirkland accompanies me. He is a truly
christian minister, and missionary. Every thing possible should be
done to strengthen his hands and his heart. I shall write, God willing,
at my return. The letters dated February 22, with the packet of papers,
I have received here from Charles-Town. The New-York packet is the
surest conveyance. Perhaps I may not see Georgia till Christmas. As
yet, I keep to my intended plan, in respect to my returning. Lord
Jesus, direct my goings in thy way! The heat begins now to be a little
intense; but through mercy I am enabled to bear up bravely. What a
God do we serve! By this time I hope Mr. D――n and his wife are
arrived. Hearty love to them, and to all who find it in their hearts to
pray for, and enquire after, my very dear Sir,

Less than the least of all,

G. W.

LETTER MCCCCLXIII.
To Mr. R―― K――n.

New-York, July 29, 1770.

 My very dear Friend,

S INCE my last, and during this month, I have been above a five
hundred miles circuit, and have been enabled to preach and
travel through the heat every day. The congregations have been very
large, attentive, and affected, particularly at Albany, Schenecdady,
Great Barrington, Norfolk, Salisbury, Sharon, Smithfield, Powkeepsy,
Fishkill, New Rumburt, New Windsor, and Peckshill. Last night I
returned hither, and hope to set out for Boston in two or three days. O
what a new scene of usefulness is opening in various parts of this
new world! All fresh work, where I have been. The divine influence
hath been as at the first. Invitations croud upon me both from
ministers and people, from many, many quarters. A very peculiar
providence led me lately to a place, where a horse-stealer was
executed. Thousands attended. The poor criminal had sent me
several letters, hearing I was in the country. The Sheriff allowed him to
come and hear a sermon under an adjacent tree. Solemn, solemn!
After being by himself about an hour, I walked half a mile with him to
the gallows. His heart had been softened before my first visit. He
seemed full of solid divine consolations. An instructive walk. I went up
with him into the cart. He gave a short exhortation. I then stood upon
the coffin, added, I trust, a word in season, prayed, gave the blessing,
and took my leave. Effectual good, I hope, was done to the hearers
and spectators. Grace! grace! But I must not enlarge. The Ship is
going, and I keep at home to write this. O that you had only dropped a
line by the New-York packet! That is convenient for all parts of the
continent. My next may be from Boston. Pray excuse me to all; for
travelling and preaching entirely prevent my writing as I would. All are
continually remembered by, my very dear friend,

Less than the least of all,

G. W.

LETTER MCCCCLXIV.
 To Mr. W――t.

Boston, September 17, 1770.

Dear Mr. W――t,

I AM afraid, as Mr. E――n mentioned your writing, that your letter

hath miscarried. But, blessed be God! I find all was well; only I
want to know what things are wanted, that I might order them from
Philadelphia, by Captain Souder. Fain would I contrive to come by
him, but people are so importunate for my stay in these parts, that I
fear it will be impracticable. Lord Jesus, direct my goings in thy way!
He will, he will! My God will supply all my wants, according to the
riches of his grace in Christ Jesus. By a letter, received last night
from Mr. W――y, of July 5, I find that Mr. D――n was arrived,
Anderson sailed, and that all orders would be immediately complied
with. Two or three evenings ago, I was taken in the night with a violent
lax, attended with reaching and shivering, so that I was obliged to
return from Newbury, &c. &c.; but, through infinite mercy, I am
restored, and to-morrow morning hope to begin to begin again. Never
was the word received with greater eagerness than now. All
opposition seems as it were for a while to cease. I find God’s time is
the best. The season is critical as to outward circumstances. But
when forts are given up, the Lord Jesus can appoint salvation for
walls and for bulwarks; he hath promised to be a wall of fire round
about his people. This comforts me concerning Bethesda, though we
should have a Spanish war. You will be pleased to hear I never was
carried through the summer’s heat so well; I hope it hath been so with
you, and all my family. Hoping, ere long, to see you, I must hasten to
subscribe myself, my dear Mr. W――t,

Yours, &c. &c. &c.

G. W.
 LETTER MCCCCLXV.
To Mr. R―― K――n.

Portsmouth, New Hampshire,

September 23, 1770.

My very dear Friend,

Y OUR letters, of May 2 and 22, came to hand. New-York packet is

always the surest and most centrical medium of conveyance.
Before I left Boston, on Friday afternoon, I left a large packet in the
hands of a young man, who promised to deliver it to you safely. You
and Mr. H――y may peruse all, and communicate what you think
proper. By this time I thought to be moving southward. But never was
greater importunity used to detain me longer in these northern parts.
Poor New-England is much to be pitied; Boston people most of all.
How falsely misrepresented! What a mercy, that our christian charter
cannot be dissolved! Blessed be God for an unchangeable Jesus!
You will see, by the many invitations, what a door is opened for
preaching his everlasting gospel. I was so ill on Friday, that I could not
preach, though thousands were waiting to hear. Well, the day of
release will shortly come, ¹ but it does not seem yet; for, by riding sixty
miles, I am better, and hope to preach here to-morrow. I trust, my
blessed Master will accept of these poor efforts to serve him. O for a
warm heart; O to stand fast in the faith, to quit ourselves like men, and
be strong! May this be the happy experience of you and yours! I
suppose letters are gone for me, in Anderson, to Georgia. If spared so
long, I expect to see it about Christmas. Still pray and praise. I am so
poorly, and so engaged when able to preach, that this must apologize
for not writing to more friends. It is quite impracticable. Hoping to see
all dear friends about the time proposed, and earnestly desiring a
continued interest in all your prayers, I must hasten to subscribe
myself, my dear, very dear Sir,

Less than the least of all,

G. W.
¹ Mr. Whitefield died the 30th.

End of the Letters.