In this long essay Becker analyzed the structure, drafting, and philosophy of the Declaration. He recognizes that it was not intended as an objective historical statement of the causes of the Revolution, but merely furnished a moral and legal justification for rebellion. Step by step, the colonists modified their theory to suit their needs. Whenever men become sufficiently dissatisfied with the existing regime of positive law and custom, they will be found reaching out beyond it for the rational basis of what they conceive ought to be. This is what the Americans did in their controversy with Great Britain.

Volume 10 of The New Encyclopedia of Southern Culture combines two of the sections from the original edition, adding extensive updates and 53 entirely new articles. In the law section of this volume, 16 longer essays address broad concepts ranging from law schools to family law, from labor relations to school prayer. The 43 topical entries focus on specific legal cases and individuals, including historical legal professionals, parties from landmark cases, and even the fictional character Atticus Finch, highlighting the roles these individuals have played in shaping the identity of the region. The politics section includes 34 essays on matters such as Reconstruction, social class and politics, and immigration policy. New essays reflect the changing nature of southern politics, away from the one-party system long known as the "solid South" to the lively two-party politics now in play in the region. Seventy shorter topical entries cover individual politicians, political thinkers, and activists who have made significant contributions to the shaping of southern politics.