Britain justified their taxes primarily based on the following points:
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Need for Revenue: Following the French and Indian War, Britain faced significant national debt and believed that the American colonies should contribute to the costs of defense and administration. They argued that the colonies benefited from British protection and infrastructure, so it was only fair that they help pay for it.
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Parliamentary Authority: Britain held that Parliament had the right to tax the colonies under the principle of "virtual representation," claiming that the colonies were represented by Parliament even if they did not have direct representatives. They believed this justified their authority to impose taxes.
These points highlight Britain's perspective on taxation and its justification for levying taxes on the American colonies.