- Subjects of the British Empire: The colonists were British subjects, and as such, had a responsibility to pay taxes to the British government.
- Benefiting from British protection: The British military protected the colonies from foreign threats, and the British government provided other services that benefited the colonists, such as the regulation of trade and the maintenance of law and order.
- Represented in the British Parliament: The colonists were represented in the British Parliament, which passed the laws that imposed taxes on the colonies.
- Not being taxed enough: The colonists were being taxed at a much lower rate than the British people.