Britain had triumphed over France and Spain in the Seven Years' War, but this had led to a financial crisis, as the national debt has doubled to £130 million, and the annual cost of the British civil and military establishment in America has quintupled when compared to 1749.

Smuggling had been tacitly accepted, but now the British had begun to consider that it blunted their revenue, so Whitehall had decided to ensure that customs duties were unavoidable by passing the Stamp Act in 1765.

Colonists had condemned the tax because their rights as Englishmen protect them from being taxed by a Parliament in which they have no elected representatives.

Parliament had argued that the colonies were "represented virtually", an idea that was criticized throughout the Empire.

Parliament did repeal the act in 1766; however, it had also affirmed its right to pass laws that are binding on the colonies.

From 1767, Parliament had begun passing legislation to raise revenue for the salaries of civil officials, ensuring their loyalty while inadvertently increasing resentment among the colonists, and opposition had soon become widespread.

Enforcing the acts proves difficult; the seizure of the sloop Liberty on suspicions of smuggling had triggered a riot.

In response, British troops had occupied Boston, and Parliament had threatened to extradite colonists to face trial in England.

Tensions rise after the murder of a teen by a customs official in 1770 and escalate into outrage after British troops fire on civilians in the Boston Massacre.