Historical Documents

of the United States of America

The Taxation Of Colonies Act ~ 1778

Signed 06 February 1778

 

     This Act of the British Parliament, cited as 18 Geo III, Chap. 12, was basically an attempt by the Parliament to end the American Revolutionary War, but of course, it was too little too late. The Act repealed the Tea Act, but with the American Revolutionary War in progress, it was ignored anyways.

 

     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 present Majesty, as imposes a Duty on Tea imported from Great Britain into any Colony or Plantation in America, as relates thereto.
 
     WHEREAS Taxation by the Parliament of Great Britain, for the Purpose of raising a Revenue in his Majesty's Colonies, Provinces, and Plantations in North America, has been found by Experience to occasion great Uneasinesses and Disorders among his Majesty's faithful Subjects, who may nevertheless be disposed to acknowledge the Justice of contributing to the common Defence of the Empire, provided such Contribution should be raised under the Authority of the General Court, or General Assembly, of each respective Colony, Province, or Plantation: And whereas, in order as well to remove the said Uneasinesses, and to quiet the Minds of his Majesty's Subjects who may be disposed to return to their Allegiance, as to restore the Peace and Welfare of all his Majesty's Dominions, it is expedient to declare that the King and Parliament of Great Britain will not impose any Duty, Tax, or Assessment, for the Purpose of raising a Revenue in any of the Colonies, Provinces, or Plantations: May it please your Majesty that it may be declared and enacted; and it is hereby declared and enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That, from and after the passing of this Act, the King and Parliament of Great Britain will not impose any Duty, Tax, or Assessment whatever, payable in any of his Majesty's Colonies, Provinces, and Plantations in North America or the West Indies; except only such Duties as it may be expedient to impose for the Regulation of Commerce; the net Produce of such Duties to be always paid and applied to and for the Use of the Colony, Province, or Plantation, in which the same shall be respectively levied, in such Manner as other Duties collected by the Authority of the respective General Courts, or General Assemblies, of such Colonies, Provinces, or Plantations, are ordinarily paid and applied.
 
     And be it further enacted by the Authority aforesaid, That, from and after the passing of this Act, so much of an Act, made in the seventh Year of his present Majesty's Reign, intituled, An Act for granting certain Duties in the British Colonies and Plantations in America; for allowing a Drawback of the Duties of Customs upon the Exportation from this Kingdom of Coffee and Cocoa Nuts of the Produce of the said Colonies or Plantations; for discontinuing the Drawbacks payable on China Earthen Ware exported to America; and for more effectually preventing the clandestine running of Goods in the said Colonies and Plantations; as imposes a Duty on Tea imported from Great Britain into any Colony or Plantation in America, or has Relation to the said Duty, be, and the same is hereby repealed.
From Statutes At Large, Volume XIII, 1780, Page 180.