The Parliament at Westminster sees itself as …

Years: 1765 - 1765
The Parliament at Westminster sees itself as the supreme lawmaking authority throughout all British possessions and thus entitled to levy any tax without colonial approval.

They argue that the colonies are legally British corporations that are completely subordinate to the British parliament and point to numerous instances where Parliament has made laws binding on the colonies in the past.

They do not see anything in the unwritten British constitution that makes taxes special and note that they have taxed American trade for decades.

Parliament insists that the colonies effectively enjoy a "virtual representation" as most British people do, as only a small minority of the British population elects representatives to Parliament.

Americans such as James Otis maintain that the Americans are not in fact virtually represented.

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