As far as money- rising is concerned, George Greenville emphasized on the British orthodox view that Parliament had the indisputable power to pass revenue acts. He believed that there was no distinction between taxation and legislation; between internal or external taxation because they were founded upon one authority. So, Parliament found in taxation a way to collect the needed money to run by, and to implement the imperial reorganization policy. George Grenville stated this parliamentary right to tax the colonies in the following speech addressed to the House of Commons on January 14, 1766:
" ... That this kingdom has the sovereign, the supreme Legislative power over America, is granted. It cannot be denied; and Taxation is a part of that sovereign power. It is one branch of the legislation. It has been exercised, over those who are not, who were never represented. It is exercised over the East India Company, the merchants of London, and the proprietors of the stocks, and over great manufacturing towns... . Protection and obedience are reciprocal. Great Britain protects America, and America is bound to yield obedience. If not, tell me when the Americans were emancipated? When they want the protection, they are always very ready to ask for it, and has always been afforded them in the most full and ample manner. Great Britain has run itself into an immense debt to give them this protection; and no they are called upon to contribute a small share towards the public expense... ." 9
Accordingly, Grenville proposed three steps to impose taxes in the colonies. Under his request, Parliament began to enact a number of taxes in order to raise money from the colonies. The first measure in taxing the colonies was issued in 1764.61 It was the Sugar Act which included the following provisions:
The original tax, the Molasses Act of 1733, of sixpence per gallon was reduced into three-penny duty.
1. Specified wines, cloth, coffee, tropical foods, and silk were now subject to importation duties. These taxable items were added to molasses and sugar.
2. American exports, notably iron and lumber, were subjected to close supervision; shippers were required to complete a cumbersome bonding procedure before loading their cargoes.10
Greenville's policy of taxation included a third measure, the Stamp Act. Under Greenville's request, Parliament attempted to raise revenue through direct taxation of commercial and legal papers in the colonies. Since new enormous defense burdens had resulted from the French and Indian War (1754-1763), the British Government decided to set up military forts along the western frontier to protect the colonies from Indian attacks, and intended to meet half of the costs by both the Sugar Act and Stamp Act's revenues.11
The Stamp Act was passed by Parliament on March 8, 1765 and was put into effect on November 1, 1765. In the eighteenth century, before stamps were invented, and the post office became an important governmental agency, documents were taxed provided that they should be printed or written on particular papers sold only by the government and its agents. So, any document that was not written on the stamped papers was not legal.12
In the American colonies, the colonial assemblies used to impose stamps duties on the colonists. However, Greenville's Stamp Act in the colonies required that in addition to legal documents, newspapers, pamphlets, handbills, and even playing cards should be printed on the special papers. Moreover, other documents such as land transactions, liquor licenses, wills, probate orders, bail bonds, articles of apprenticeship, passports, notarizations, almanacs, and calendars would have to be stamped.13 There would also have to be a separate stamp for each sheet of legal document. The cost varied from a half penny to ^ 1. George Grenville expected the sums of money from this act would be used for protecting the colonies. 14
Author: boutkhil guemide