As for the suggestion sometimes made that there was something unprecedentedly outrageous about an English Parliament taxing people who were unrepresented there, it is, in view of the constitution of that Parliament, somewhat comic. If the Parliament of 1764 could only tax those whom it represented, its field of taxation would be somewhat narrow. Indeed, the talk about taxation without representation being tyranny, however honestly it might be uttered by an American, could only be conscious or unconscious hypocrisy in men like Burke, who were not only passing their lives in governing and taxing people who were unrepresented, but who were quite impenitently determined to resist any attempt to get them represented even in the most imperfect fashion.

All this is true; and yet it is equally true that the proposed tax at once excited across the Atlantic the most formidable discontent. Of this discontent we may perhaps summarize the immediate causes as follows. Firstly, no English minister or Parliament had, as a fact, ever before attempted to tax the colonies. That important feature of the case distinguished it from that of the Navigation Laws, which had prescription on their side. Then, if the right to tax were once admitted, no one could say how far it would be pushed. Under the Navigation Laws the colonists knew just how far they were restricted, and they knew that within the limits of such restrictions they could still prosper. But if once the claim of the British Parliament to tax were quietly accepted, it seemed likely enough that every British Minister who had nowhere else to turn for a revenue would turn to the unrepresented colonies, which would furnish supply after supply until they were "bled white." That was a perfectly sound, practical consideration, and it naturally appealed with especial force to mercantile communities like that of Boston.

A History of the United States — Part 18

But if we assume that it was the only consideration involved, we shall misunderstand all that followed, and be quite unprepared for the sweeping victory of a purely doctrinal political creed which brought about the huge domestic revolution of which the breaking of the ties with England was but an aspect. The colonists did feel it unjust that they should be taxed by an authority which was in no way responsible to them; and they so felt it because, as has already been pointed out, they enjoyed in the management of their everyday affairs a large measure of practical democracy. Therein they differed from the English, who, being habitually governed by an oligarchy, did not feel it extraordinary that the same oligarchy should tax them. The Americans for the most part governed themselves, and the oligarchy came in only as an alien and unnatural thing levying taxes. Therefore it was resisted.

A History of the United States — Part 18