Taxation of Colonies Act 1778

Last updated

Taxation of Colonies Act 1778 [1]
Act of Parliament
Coat of Arms of Great Britain (1714-1801).svg
Long title An Act for removing all Doubts and Apprehensions concerning Taxation by the Parliament of Great Britain in any of the Colonies, Provinces, and Plantations in North America and the West Indies; and for repealing so much of an Act made in the Seventh Year of the Reign of His late Majesty as imposes a Duty on Tea imported from Great Britain into any Colony or Plantation in America as relates to there.
Citation 18 Geo. 3. c. 12
Territorial extent  British America and the British West Indies
Dates
Repealed18 July 1973
Other legislation
Amends Duties on Tea, etc. (American Plantations) Act 1766
Repealed by Statute Law (Repeals) Act 1973
Status: Repealed
Text of statute as originally enacted

The Taxation of Colonies Act 1778 was an Act of the Parliament of Great Britain that declared Parliament would not impose any duty, tax, or assessment for the raising of revenue in any of the colonies of British America or the British West Indies. The Act, passed during the American Revolutionary War, was an attempt by Parliament to end the war by conceding one of the early points of dispute. [2]

Parliament's effort to tax the colonies without the consent of the colonists, especially as enacted in the Townshend Acts of 1767 and the Tea Act of 1773, had been a major cause of the American Revolution. This act noted that those taxes had "been found by experience to occasion great uneasiness and disorders" [3] and that his Majesty desired "to restore the peace and welfare of all his Majesty's Dominions".

The Act declared that Parliament would not impose any duty, tax, or assessment for the raising of revenue in any of the colonies. Parliament would only impose such duties as expedient to regulate commerce and the net income from these duties would be given to the colonies. In making this concession, Parliament was taking the position that American colonists had advocated a decade earlier, most notably John Dickinson in his 1767 and 1768 "Letters from a Farmer in Pennsylvania". [2]

By the time the statute was enacted, it was too late to have any effect on the war: the dispute was no longer specifically about taxation, and the colonies had already declared independence. Additionally, according to legal historian John Phillip Reid, "As a matter of constitutional law the statute was meaningless",[ citation needed ] because future parliaments would not be bound by the current parliament's pledge not to impose taxes.

The Act was eventually repealed by the Statute Law (Repeals) Act 1973 as obsolete.

Related Research Articles

<span class="mw-page-title-main">Stamp Act 1765</span> 1765 British statute which taxed its American colonies use of printed materials

The Stamp Act 1765, also known as the Duties in American Colonies Act 1765, was an Act of the Parliament of Great Britain which imposed a direct tax on the British colonies in America and required that many printed materials in the colonies be produced on stamped paper from London which included an embossed revenue stamp. Printed materials included legal documents, magazines, playing cards, newspapers, and many other types of paper used throughout the colonies, and it had to be paid in British currency, not in colonial paper money.

The Navigation Acts, or more broadly the Acts of Trade and Navigation, were a long series of English laws that developed, promoted, and regulated English ships, shipping, trade, and commerce between other countries and with its own colonies. The laws also regulated England's fisheries and restricted foreigners' participation in its colonial trade. While based on earlier precedents, they were first enacted in 1651 under the Commonwealth.

<span class="mw-page-title-main">Intolerable Acts</span> Series of punitive laws passed by the British Parliament in 1774

The Intolerable Acts were a series of punitive laws passed by the British Parliament in 1774 after the Boston Tea Party. The laws aimed to punish Massachusetts colonists for their defiance in the Tea Party protest of the Tea Act, a tax measure enacted by Parliament in May 1773. In Great Britain, these laws were referred to as the Coercive Acts. They were a key development leading to the outbreak of the American Revolutionary War in April 1775.

<span class="mw-page-title-main">Declaratory Act</span> British legislation regarding the American colonies

The American Colonies Act 1766, commonly known as the Declaratory Act, was an Act of the Parliament of Great Britain which accompanied the repeal of the Stamp Act 1765 and the amendment of the Sugar Act. Parliament repealed the Stamp Act because boycotts were hurting British trade and used the declaration to justify the repeal and save face. The declaration stated that the Parliament's authority was the same in America as in Britain and asserted Parliament's authority to pass laws that were binding on the American colonies.

<span class="mw-page-title-main">Townshend Acts</span> Political precursor to the American Revolution

The Townshend Acts or Townshend Duties, were a series of British acts of Parliament passed during 1767 and 1768 introducing a series of taxes and regulations to fund administration of the British colonies in America. They are named after the Chancellor of the Exchequer who proposed the program. Historians vary slightly as to which acts they include under the heading "Townshend Acts", but five are often listed:

<span class="mw-page-title-main">Sugar Act</span> British legislation imposing import duties on American colonies

The Sugar Act 1764 or Sugar Act 1763, also known as the American Revenue Act 1764 or the American Duties Act, was a revenue-raising act passed by the Parliament of Great Britain on 5 April 1764. The preamble to the act stated: "it is expedient that new provisions and regulations should be established for improving the revenue of this Kingdom ... and ... it is just and necessary that a revenue should be raised ... for defraying the expenses of defending, protecting, and securing the same." The earlier Molasses Act 1733, which had imposed a tax of six pence per gallon of molasses, had never been effectively collected due to colonial evasion. By reducing the rate by half and increasing measures to enforce the tax, Parliament hoped that the tax would actually be collected. These incidents increased the colonists' concerns about the intent of the British Parliament and helped the growing movement that became the American Revolution.

<span class="mw-page-title-main">Tea Act</span> United Kingdom legislation

The Tea Act 1773 was an Act of the Parliament of Great Britain. The principal objective was to reduce the massive amount of tea held by the financially troubled British East India Company in its London warehouses and to help the struggling company survive. A related objective was to undercut the price of illegal tea, smuggled into Britain's North American colonies. This was supposed to convince the colonists to purchase Company tea on which the Townshend duties were paid, thus implicitly agreeing to accept Parliament's right of taxation. Smuggled tea was a large issue for Britain and the East India Company, since approximately 86% of all the tea in America at the time was smuggled Dutch tea.

<span class="mw-page-title-main">No taxation without representation</span> Political slogan originating in the American Revolution

"No taxation without representation" is a political slogan that originated in the American Revolution, and which expressed one of the primary grievances of the American colonists for Great Britain. In short, many colonists believed that as they were not represented in the distant British parliament, any taxes it imposed on the colonists were unconstitutional, and were a denial of the colonists' rights as Englishmen.

A stamp act is any legislation that requires a tax to be paid on the transfer of certain documents. Those who pay the tax receive an official stamp on their documents, making them legal documents. A variety of products have been covered by stamp acts including playing cards, dice, patent medicines, cheques, mortgages, contracts, marriage licenses and newspapers. The items may have to be physically stamped at approved government offices following payment of the duty, although methods involving annual payment of a fixed sum or purchase of adhesive stamps are more practical and common.

<span class="mw-page-title-main">Virtual representation</span> Concept that UK parliamentarians spoke on behalf of all imperial subjects

Virtual representation was the idea that the members of Parliament, including the Lords and the Crown-in-Parliament, reserved the right to speak for the interests of all British subjects, rather than for the interests of only the district that elected them or for the regions in which they held peerages and spiritual sway. Virtual representation was the British response to the First Continental Congress in the American colonies. The Second Continental Congress asked for representation in Parliament in the Suffolk Resolves, also known as the first Olive Branch Petition. Parliament claimed that their members had the well being of the colonists in mind. The Colonies rejected this premise.

<span class="mw-page-title-main">Virginia Resolves</span> Series of resolutions passed by the Virginia House of Burgesses

The Virginia Resolves were a series of resolutions passed on May 29, 1765, by the Virginia House of Burgesses in response to the Stamp Act of 1765, which had imposed a tax on the British colonies in North America requiring that material be printed on paper made in London which carried an embossed revenue stamp. The act had been passed by the Parliament of Great Britain to help pay off some of its debt from its various wars, including the French and Indian War fought in part to protect the American colonies.

"On American Taxation" was a speech given by Edmund Burke in the British House of Commons on April 19, 1774, advocating the full repeal of the Townshend Revenue Act of 1767. Parliament had previously repealed five of the six duties of this revenue tax on the American colonies, but the tax on tea remained. The speech was given during the debates on the Coercive Acts, when Rose Fuller proposed that the Townshend duty on tea be repealed to decrease resistance to the new acts. Burke's speech was in support of this motion. According to historian Robert Middlekauff, "The speech is memorable for its wit and its brilliant reconstruction of the government's dismal efforts to bring order into colonial affairs without the advantage of a coherent policy."

<span class="mw-page-title-main">Boston Tea Party</span> 1773 American protest against British taxation

The Boston Tea Party was an American political and mercantile protest by the Sons of Liberty in Boston, Massachusetts, on December 16, 1773. The target was the Tea Act of May 10, 1773, which allowed the British East India Company to sell tea from China in American colonies without paying taxes apart from those imposed by the Townshend Acts. The Sons of Liberty strongly opposed the taxes in the Townshend Act as a violation of their rights. Protesters, some disguised as Indigenous Americans, destroyed an entire shipment of tea sent by the East India Company.

<i>Letters from a Farmer in Pennsylvania</i>

Letters from a Farmer in Pennsylvania is a series of essays written by the Pennsylvania lawyer and legislator John Dickinson (1732–1808) and published under the pseudonym "A Farmer" from 1767 to 1768. The twelve letters were widely read and reprinted throughout the Thirteen Colonies, and were important in uniting the colonists against the Townshend Acts in the run-up to the American Revolution. According to many historians, the impact of the Letters on the colonies was unmatched until the publication of Thomas Paine's Common Sense in 1776. The success of the letters earned Dickinson considerable fame.

The history of taxation in the United States begins with the colonial protest against British taxation policy in the 1760s, leading to the American Revolution. The independent nation collected taxes on imports ("tariffs"), whiskey, and on glass windows. States and localities collected poll taxes on voters and property taxes on land and commercial buildings. In addition, there were the state and federal excise taxes. State and federal inheritance taxes began after 1900, while the states began collecting sales taxes in the 1930s. The United States imposed income taxes briefly during the Civil War and the 1890s. In 1913, the 16th Amendment was ratified, however, the United States Constitution Article 1, Section 9 defines a direct tax. The Sixteenth Amendment to the United States Constitution did not create a new tax.

The Conciliatory Resolution was a resolution passed by the British Parliament in an attempt to reach a peaceful settlement with the Thirteen Colonies two months prior to the outbreak of the American Revolutionary War.

<span class="mw-page-title-main">Petition to the King</span> 1774 petition to George III seeking repeal the Intolerable Acts

The Petition to the King was a petition sent to King George III by the First Continental Congress in 1774, calling for the repeal of the Intolerable Acts. The King's rejection of the Petition, was one of the causes of the later United States Declaration of Independence and American Revolutionary War. The Continental Congress had hoped to resolve conflict without a war.

<span class="mw-page-title-main">History of taxation in the United Kingdom</span> Aspect of history

The history of taxation in the United Kingdom includes the history of all collections by governments under law, in money or in kind, including collections by monarchs and lesser feudal lords, levied on persons or property subject to the government, with the primary purpose of raising revenue.

The Petition to His Majesty, The Memorial to the House of Lords and The Remonstrance to the House of Commons, commonly referred to collectively as the 1768 Petition, Memorial and Remonstrance, are a series of imprints that record a protest by the Virginia House of Burgesses in April 1768 that was sent to the British government by then-acting Lieutenant Governor John Blair.

The Boston Non-importation agreement was an 18th Century boycott that restricted importation of goods to the city of Boston. This agreement was signed on August 1, 1768 by more than 60 merchants and traders. After two weeks, there were only 16 traders who did not join the effort.

References

  1. Short title as conferred by the Short Titles Act 1896, s. 1; the modern convention for the citation of short titles omits the comma after the word "Act".
  2. 1 2 Reid, Authority to Tax, 51.
  3. Houston, Documents, 104.