Victory in the French and Indian War was costly for the British. At the war's conclusion in 1763, King George III and his government looked to taxing the American colonies as a way of recouping their war costs. They were also looking for ways to reestablish control over the colonial governments that had become increasingly independent while the Crown was distracted by the war. Royal ineptitude compounded the problem. A series of actions including the Stamp Act (1765), the Townsend Acts (1767) and the Boston Massacre (1770) agitated the colonists, straining relations with the mother country. But it was the Crown's attempt to tax tea that spurred the colonists to action and laid the groundwork for the American Revolution.
The colonies refused to pay the levies required by the Townsend Acts claiming they had no obligation to pay taxes imposed by a Parliament in which they had no representation. In response, Parliament retracted the taxes with the exception of a duty on tea - a demonstration of Parliament's ability and right to tax the colonies. In May of 1773 Parliament concocted a clever plan. They gave the struggling East India Company a monopoly on the importation of tea to America. Additionally, Parliament reduced the duty the colonies would have to pay for the imported tea. The Americans would now get their tea at a cheaper price than ever before. However, if the colonies paid the duty tax on the imported tea they would be acknowledging Parliament's right to tax them. Tea was a staple of colonial life - it was assumed that the colonists would rather pay the tax than deny themselves the pleasure of a cup of tea.
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