The French and Indian War, part of the wider global conflict known as the Seven Years' War, ended with the 1763 Peace of Paris, which expelled France from its possessions in New France.^[1]

The 1763 to 1765 Grenville ministry instructed the Royal Navy to stop the trade of smuggled goods and enforce customs duties levied in American ports. The most important was the 1733 Molasses Act; routinely ignored prior to 1763, it had a significant economic impact since 85% of New England rum exports were manufactured from imported molasses. These measures were followed by the Sugar Act and Stamp Act, which imposed additional taxes on the colonies to pay for defending the western frontier.^[2]

Tensions escalated following the destruction of a customs vessel in the June 1772 Gaspee Affair, then came to a head in 1773. A banking crisis led to the near-collapse of the East India Company, which dominated the British economy; to support it, Parliament passed the Tea Act, giving it a trading monopoly in the Thirteen Colonies. Since most American tea was smuggled by the Dutch, the Act was opposed by those who managed the illegal trade, while being seen as yet another attempt to impose the principle of taxation by Parliament.^[3]