- It was a direct tax imposed by the British Parliament on the American colonies.
- The colonists believed it was taxation without representation, as they were not represented in Parliament.
- They argued that only their own colonial assemblies had the right to levy taxes.
Tea Act
- It gave the British East India Company a monopoly on the sale of tea in the colonies.
- The colonists were angry that this gave the company an unfair advantage over local merchants.
- They also saw the Tea Act as another example of British oppression and taxation without representation.