Changes

The Americans strenuously rejected the [[Stamp Act 1765]] (which was repealed), and in 1773 violently rejected the tax on tea imports at the Boston Tea Party.  Britain retaliated against Boston in a chain of episodes that led to armed rebellion in 1775 and the [[American Revolution]]. The colonists formed militias and seized control of each colony, ousting the royal governors. The complaint was never officially over the amount of taxation (which was low), but always on the decision-making process by which taxes were decided in London, without representation for the colonists in British Parliament.

The Americans strenuously rejected the [[Stamp Act 1765]] (which was repealed), and in 1773 violently rejected the tax on tea imports at the Boston Tea Party.  Britain retaliated against Boston in a chain of episodes that led to armed rebellion in 1775 and the [[American Revolution]]. The colonists formed militias and seized control of each colony, ousting the royal governors. The complaint was never officially over the amount of taxation (which was low), but always on the decision-making process by which taxes were decided in London, without representation for the colonists in British Parliament.

The phrase "No Taxation Without Representation!" was coined by Reverend [[Jonathan Mayhew]] in a sermon in Boston in 1750.  By 1765 the term "no taxation without representation" was in use in Boston, but no one is sure who first used it. Boston politician [[James Otis]] was most famously associated with the term, "taxation without representation is tyranny." <ref>Daniel A. Smith , Tax Crusaders and the Politics of Direct Democracy (1998), 21-23</ref>

Some radical Patriots tarred and feathered tax collectors and customs officers, making those positions dangerous, especially in [[New England]]<ref>Benjamin H. Irvin, "Tar and Feathers in Revolutionary America," (2003) [http://revolution.h-net.msu.edu/essays/irvin.feathers.html online edition]</ref>

By the 1760s the Americans came to believe they were being deprived of a historic right.<ref> John C. Miller, ''Origins of the American Revolution.'' 1943. pp. 31, 99, 104</ref>

By the 1760s the Americans came to believe they were being deprived of a historic right.<ref> John C. Miller, ''Origins of the American Revolution.'' 1943. pp. 31, 99, 104</ref>

In the Virginia legislature [[Patrick Henry]] passed resolutions to the effect that Americans possessed all the rights of Englishmen; that the principle of no taxation without representation was an essential part of the English Constitution; and that Virginia alone enjoyed the right to tax Virginians. <ref> Miller p 122-25</ref>  

In the Virginia legislature [[Patrick Henry]] passed resolutions to the effect that Americans possessed all the rights of Englishmen; that the principle of no taxation without representation was an essential part of the English Constitution; and that Virginia alone enjoyed the right to tax Virginians. <ref> Miller p 122-25</ref>  

==British perspectives==

==British perspectives==

Many British leaders agreed with the Americans, but King [[George III]] (reigned 1760-1820) and his government took a hard-line position. The British could not accept Virginia's position because it would undermine the authority of Parliament, which it insisted in the "Declaratory Act" was always the final decision-making body. In Britain representation was highly limited; only 3% of the men could vote and they were controlled by local gentry.<ref> Miller p 212</ref>  Therefore the British government argued that the colonists had [[virtual representation]] in their interests.  In English history "no taxation without representation" was an old principle and meant that Parliament had to pass all taxes.  At first the "representation" was held to be one of land, but by 1700 this had shifted to the notion that in Parliament all British subjects had a "virtual representation."  "We virtually and implicitly allow the institutions of any government of which we enjoy the benefit and solicit the protection," declared [[Samuel Johnson]] in his political pamphlet ''Taxation No Tyranny.'' He rejected the plea that the colonists, who had no vote, were unrepresented. "They are represented," he said, "by the same virtual representation as the greater part of England."<ref> See [http://books.google.com/books?id=M24FAAAAQAAJ&printsec=frontcover&dq=intitle:taxation+inauthor:samuel+inauthor:johnson&num=30&as_brr=3#PPA4,M1]</ref>  

Many British leaders agreed with the Americans, but King [[George III]] (reigned 1760-1820) and his government took a hard-line position. The British could not accept Virginia's position because it would undermine the authority of Parliament, which it insisted in the "Declaratory Act" was always the final decision-making body. In Britain representation was highly limited; only 3% of the men could vote and they were controlled by local gentry.<ref> Miller p 212</ref>  Therefore the British government argued that the colonists had [[virtual representation]] in their interests.  In English history "no taxation without representation" was an old principle and meant that Parliament had to pass all taxes.  At first the "representation" was held to be one of land, but by 1700 this had shifted to the notion that in Parliament all British subjects had a "virtual representation."  "We virtually and implicitly allow the institutions of any government of which we enjoy the benefit and solicit the protection," declared [[Samuel Johnson]] in his political pamphlet ''Taxation No Tyranny.'' He rejected the plea that the colonists, who had no vote, were unrepresented. "They are represented," he said, "by the same virtual representation as the greater part of England."<ref> See [http://books.google.com/books?id=M24FAAAAQAAJ&printsec=frontcover&dq=intitle:taxation+inauthor:samuel+inauthor:johnson&num=30&as_brr=3#PPA4,M1]</ref>