The first oppressive tax act passed in 1764 was the Sugar Act. The Sugar Act lowered the tax on molasses from the previous Molasses Act's rate of $0.25 to $0.03 per gallon, but it aimed to enforce stricter regulations and crack down on smuggling.
The Sugar Act made colonists angry for several reasons:
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Increased Enforcement: While it lowered the tax rate, it also significantly increased enforcement against smuggling. Smugglers could be tried in British courts rather than colonial courts, which the colonists saw as an infringement on their rights and a violation of their legal protections.
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Economic Impact: The act's enforcement measures placed a financial burden on colonists, especially those involved in the rum trade, which relied heavily on molasses. Even though the tax rate was lower, the movement towards stricter enforcement threatened their economic interests.
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Lack of Representation: Many colonists were frustrated by the idea of being taxed without representation in Parliament, which they saw as a violation of their rights as British subjects.
Overall, the Sugar Act was viewed as part of a broader trend of increasing control and taxation by the British government, fueling discontent in the colonies.