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Commonwealth Museum   Secretary of the Commonwealth William Francis Galvin

Taxing Matters


That a Revenue be raised in Your Majesty’s Dominion in America defraying the expenses of defending, protecting and securing same...”

– Preamble to the Sugar Act 1764

Among colonial ports, Boston was locked in the deepest recession when news arrived of two revenue measures, the Sugar Act of 1764, and Stamp Act of 1765.


An image showing the Virginia House of Burgesses in session when the Stamp Act was announced. Patrick Henry is depicted passionately protesting, influenced by Samuel Adams’ arguments against the Sugar Act. Henry argued that only colonial legislatures had the right to levy taxes, a sentiment that echoed throughout the American colonies. This moment is commemorated by the Patrick Henry Memorial Foundation
- Patrick Henry Memorial Foundation

The Virginia House of Burgesses During the Stamp Act Announcement
The Virginia House of Burgesses was in session when the Stamp Act was announced. Patrick Henry became famous for his vehement protest. He may have been infl uenced by arguments circulated by Samuel Adams against the Sugar Act the previous year. Henry said that colonial legislatures, not Parliament, had the right to levy taxes — a theme that resounded across the American colonies.


A photo of a A two pence stamp
A two pence stamp
- Courtesy of the Bostonian Society

Stamp Act, 1765
The Stamp Act was a formidable document – 13,000 words, in 63 sections, each marked by a Roman numeral. It seemed that nearly every piece of paper required a stamp: real estate transactions, wills and other legal documents, newspapers, broadsides, almanacs, bills of sale, liquor licenses, even playing cards. The courts could not open without them nor would ships be allowed to sail. Ominously the penalty for making counterfeit stamps was death “without benefi t of clergy.”

Three document pages describing the 1755 Massachusetts Assembly’s approval of a stamp tax to fund the French and Indian War. The designs include a schooner with the motto ‘steady : steady,’ a pine tree with the words ‘province of the Massachusetts,’ and a cod fish with the words ‘staple of the Massachusetts.’
- Massachusetts Archives
Taxation with Representation
In 1755 the Massachusetts Assembly approved a Stamp Tax to fund the French and Indian War. Designs are described in this proclamation: a schooner with the motto, “Steady: Steady,” a Pine Tree with the words “Province of the Massachusetts,” and a cod fish with the words, “Staple of the Massachusetts.” There was some grumbling but acceptance because the tax was approved by the Massachusetts legislature.

Sugar Act, 1764
The Sugar Act especially damaged Boston merchants. Many depended on the importation of molasses – produced by slave labor in the West Indies – for the production of rum. By 1750 Massachusetts exported two million gallons per year. While the Sugar Act reduced the customs duty on imported molasses, a crack down on smuggling brought a sense of harassment to Boston merchants. It also produced a sharp decline in trade.

Ruminations on the Sugar Act
New Englanders consumed a million and a quarter gallons of rum each year – the equivalent of four gallons for every man woman and child. Rum also played a central role in the African slave trade

A generic image of rum barrels