The event was initially known as "The Destruction of the Tea". The moniker "Boston Tea Party" gained popularity in the early 19th century as the event took on a legendary status in American history. The ironic name succinctly captures the combination of locality (
Boston), the commodity involved (
tea), and the nature of the event (a political "party" or gathering, in this case as a form of protest). The Boston Tea Party arose from two challenges confronting the
British Empire, the financial problems of the British East India Company and an ongoing dispute about the extent of Parliament's authority, if any, over the British American colonies without seating any elected representation. The
North Ministry's attempt to resolve these issues produced a showdown, which was a source of dispute throughout the
American Revolution, leading ultimately to the associated
Revolutionary War and ultimately the end of
British authority in the Thirteen Colonies and the emergence of the
United States as a sovereign nation. The Boston Tea Party was the second American tax revolt against the British royal authority. The first, which occurred in April 1772, in
Weare, New Hampshire, was the
Pine Tree Riot, in which colonists protested heavy fines levied against them for harvesting trees.
Tea trade to 1767 As Europeans developed a taste for tea in the 17th century, rival companies were formed to import the product from
China, which was then governed by the
Qing dynasty. In 1698, the
English Parliament granted the East India Company a monopoly on the importation of tea. When tea became popular in the British colonies, Parliament sought to eliminate foreign competition by passing an act in 1721 that required colonists to import their tea only from Great Britain. The East India Company did not export tea to the colonies; by law, the company was required to sell its tea
wholesale at auctions in England. British firms bought this tea and exported it to the colonies, where they resold it to merchants in
Boston,
New York,
Philadelphia, and
Charleston. Until 1767, the East India Company paid an
ad valorem tax of about 25% on tea that it imported into Great Britain. Parliament laid additional taxes on tea sold for consumption in Britain. These high taxes, combined with the fact that tea imported into the Dutch Republic was not taxed by the Dutch government, meant that Britons and British Americans could buy
smuggled Dutch tea at much cheaper prices. The biggest market for illicit tea was England. By the 1760s, the East India Company was losing £400,000 per year to smugglers in Great Britain, but Dutch tea was also smuggled into British America in significant quantities. To help the East India Company compete with smuggled Dutch tea, Parliament passed the
Indemnity Act in 1767, which lowered the tax on tea consumed in Great Britain and gave the East India Company a refund of the 25% duty on tea that was re-exported to the colonies. To help offset this loss of government revenue, Parliament also passed the
Townshend Revenue Act of 1767, which levied new taxes, including one on tea, in the colonies.
Townshend Acts A controversy between Great Britain and the colonies arose in the 1760s when Parliament sought, for the first time, to impose a direct tax on the colonies for the purpose of raising revenue. Some colonists, known in the colonies as
American patriots, objected to the new tax program, arguing that it was a violation of the
British Constitution. Britons and British Americans agreed that, according to the constitution,
British subjects could not be
taxed without the consent of their elected representatives. In Great Britain, this meant that taxes could only be levied by Parliament. Colonists, however, did not elect members of Parliament, and so American Whigs argued that the colonies could not be taxed by that body. According to the Whigs, colonists could only be taxed by their own colonial assemblies. Colonial protests resulted in the repeal of the
Stamp Act in 1766, but in the 1766
Declaratory Act, Parliament continued to insist that it had the right to legislate for the colonies "in all cases whatsoever". When new taxes were levied in the Townshend Revenue Act of 1767, American patriots again responded with protests and boycotts. Merchants organized a non-importation agreement, and many colonists pledged to abstain from drinking
British tea, with activists in New England promoting alternatives, such as domestic
Labrador tea. Smuggling continued apace, especially in New York and Philadelphia, where tea smuggling had always been more extensive than in Boston. Dutied British tea continued to be imported into Boston, however, especially by
Richard Clarke and the sons of Massachusetts Governor
Thomas Hutchinson, until pressure from Massachusetts Whigs compelled them to abide by the non-importation agreement. Parliament finally responded to the protests by repealing the Townshend taxes in 1770, except for the tea duty, which Prime Minister
Lord North kept to assert "the right of taxing the Americans". This partial repeal of the taxes was enough to bring an end to the non-importation movement by October 1770. From 1771 to 1773, British tea was once again imported into the colonies in significant amounts, with merchants paying the Townshend duty of three pence () per pound in weight of tea. Boston was the largest colonial importer of legal tea; smugglers still dominated the market in New York and Philadelphia. In the 1772
Gaspee affair, colonists attacked and burned a
British Navy ship, which was then engaged in enforcing British customs laws off the coast of
Newport, Rhode Island. ==Tea Act of 1773==