According to Benjamin Franklin and Daniel Dulany, Which of the Following

According to Benjamin Franklin and Daniel Dulany, which of the following was the difference between external taxes and internal taxes?

A) External taxes were levied at the end of the year, whereas internal taxes were levied at the moment of transaction.
B) External taxes had to be disclosed, whereas internal taxes did not have to be disclosed.
C) External taxes applied to large capital goods, whereas internal taxes applied to domestic goods produced in the colonies.
D) External taxes were duties designed to protect the British Empire, whereas internal taxes were duties that directly affected the internal affairs of the colonies.
E) External taxes had to be paid directly to the king, whereas internal taxes had to be paid to the colonial assembly.