On December 16, 1773, a group of Massachusetts colonists dressed as Mohawk Indians boarded three British tea ships and dumped 342 chests of tea into the harbor to protest British Parliament’s Tea Act of 1773.
The Tea Act of 1773 reads, in part,
WHEREAS by an act, made in the twelfth year of his present Majesty’s reign, (entitled, An act for granting a drawback of part of the customs upon the exportation of tea to Ireland, and the British dominions in America; for altering the drawback upon foreign sugars exported from Great Britain to Ireland; for continuing the bounty on the exportation of British-made cordage; for allowing the importation of rice from the British plantations into the ports of Bristol, Liverpool, Lancaster, and Whitehaven, for immediate exportation to foreign parts; and to empower the chief magistrate of any corporation to administer the oath, and grant the certificate required by law, upon the removal of certain goods to London, which have been sent into the country for sale;) it is amongst other things, enacted, That for and during the space of five years, to be computed from and after the fifth day of July, one thousand seven hundred and seventy-two, there shall be drawn back and allowed for all teas which shall be sold after the said fifth day of July, one thousand seven hundred and seventy-two, at the public sale of the united company of merchants of England trading to the East Indies, or which after that time shall be imported, by license, in pursuance of the said therein and hereinafter mentioned act, made in the eighteenth year of the reign of his late majesty King George the Second, and which shall be exported from this kingdom, as merchandise, to Ireland, or any of the British colonies or plantations in America, three-fifth parts of the several duties of customs which were paid upon the importation of such teas; which drawback or allowance, with respect to such teas as shall be exported to Ireland, shall be made to the exporter, in such manner, and under such rules, regulations, securities, penalties, and forfeitures, as any drawback or allowance was then payable, out of the duty of customs upon the exportation of foreign goods to Ireland; and with respect to such teas as shall be exported to the British colonies and plantations in America, the said drawback or allowance shall be made in such manner, and under such rules, regulations, penalties, and forfeitures, as any drawback or allowance payable out of the duty of customs upon foreign goods exported to foreign parts, was could, or might be made, before the passing of the said act of the twelfth year of his present Majesty’s reign, (except in such cases as are otherwise therein provided for:) and whereas it may tend to the benefit and advantage of the trade of the said united company of merchants of England trading to the East Indies, if the allowance of the drawback of the duties of customs upon all teas sold at the public sales of the said united company, after the tenth day of May, one thousand seven hundred and seventy-three, and which shall be exported from this kingdom, as merchandise, to any of the British colonies or plantations in America, were to extend to the whole of the said duties of customs payable upon the importation of such teas; may it therefore please your Majesty that it may be enacted; and be it enacted by the King’s most excellent majesty, by and with the advice and consent of the lords spiritual and temporal, and commons, in this present parliament assembled, and by the authority of the same, That there shall be drawn back and allowed for all teas, which, from and after the tenth day of May, one thousand seven hundred and seventy-three, shall be sold at the public sales of the said united company, or which shall be imported by license, in pursuance of the said act made in the eighteenth year of the reign of his late majesty King George the Second, and which shall, at any time hereafter, be exported from this kingdom, as merchandise, to any of the British colonies or plantations in America, the whole of the duties of customs payable upon the importation of such teas; which drawback or allowance shall be made to the exporter in such manner, and under such rules, regulations, and securities, and subject to the like penalties and forfeitures, as the former drawback or allowance granted by the said recited act of the twelfth year of his present Majesty’s reign, upon tea exported to the said British colonies and plantations in America was, might, or could be made, and was subject to by the said recited act, or any other act of parliament now in force, in as full and ample manner, to all intents and purposes, as if the several clauses relative thereto were again repeated and re-enacted in this present act.
The Tea Act’s passage allowed for 17 million pounds of unsold surplus tea owned by the British East Indian Tea Company to be sold to markets in the American colonies. The tea was shipped to the American colonies and sold at a reduced rate. Under the Townshend Revenue Act of 1767, there was a tax on tea. It’s important to note that in 1770, British Parliament repealed all other taxes under the Townshend Acts other than the tea tax, which was left in place so Parliament could retain its right to tax the American colonists.
According to the Boston Tea Party Ship & Museum,
American colonists were outraged over the tea tax, which had existed since the 1767 Townshend Revenue Act and did not get repealed like the other taxes in 1770, and believed the Tea Act was a tactic to gain colonial support for the tax already enforced. The direct sale of tea by agents of the British East India Company to the American colonies undercut the business of colonial merchants. Prior to the Tea Act, colonial merchants purchased tea directly from British markets or smuggled from illegal markets. They then shipped it back to the colonies for resale. Outraged that American merchants were undercut, colonists initially in Philadelphia and New York refused the British East India Company tea to be offloaded and sent the ships back to England. In many colonial ports to protest the Tea Act, the shipment of British East India Company tea was unloaded and left untouched on the docks to rot. The Beaver, Dartmouth, and Eleanor arrived in Boston in late November to the middle of December 1773. The colonists, led by the Sons of Liberty, wanted the ships to return to England, and refused the unloading of the ships’ cargo of tea. Lieutenant Governor and Chief Justice of Massachusetts, Thomas Hutchinson, refused to let the ships return to England and held the Beaver, Dartmouth, and Eleanor in Boston Harbor until matters could be resolved and the tea offloaded.
You can watch a reenactment of the Boston Tea Party here: https://www.bostonteapartyship.com/webcam