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{{Short description|Political movement originating in the American Revolution}}
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"'''No taxation without representation'''" is a political slogan that originated in the [[American Revolution]], and which expressed one of the primary grievances of the [[Thirteen Colonies|American colonists]] for [[Kingdom of Great Britain|Great Britain]]. In short, [[Patriot (American Revolution)|many colonists]] believed that as they were not [[Political representation|represented]] in the distant [[Parliament of Great Britain|British parliament]], any taxes it imposed on the colonists (such as the [[Stamp Act 1765|Stamp Act]] and the [[Townshend Acts]]) were [[Constitution of the United Kingdom|unconstitutional]] and were a denial of the colonists' [[Rights of Englishmen|rights as Englishmen]] since ''[[Magna Carta]]''.

The firm belief that the government should not tax a populace unless that populace is represented in some manner in the government developed in the [[English Civil War]], following the refusal of parliamentarian [[John Hampden]] to pay [[ship money]] tax.<ref>{{cite book|title=The English Civil War|page=97
|url=https://books.google.com/books?isbn=0750951427|isbn=978-0-7509-5142-5
|first=Martyn |last=Bennett |year=2013|publisher=The History Press
}}</ref> In the context of British taxation of its American colonies, the slogan "No taxation without representation" appeared for the first time in a headline of a February 1768 [[The London Magazine|''London Magazine'']] printing of [[Charles Pratt, 1st Earl Camden|Lord Camden's]] "Speech on the Declaratory Bill of the Sovereignty of Great Britain over the Colonies," which was given in parliament.<ref>August 1768 ''London Magazine'', No Taxation Without Representation headline, published [https://www.notaxationwithoutrepresentation.com/ online].</ref> The [[Government of the United Kingdom|British government]] argued for [[virtual representation]], the idea that people were represented by [[Member of Parliament|members of Parliament]] even if they didn't have any recourse to remove then if they were unsatisfied with the representation, i.e. through elections.

The term has since been used by various other groups advocating for representation or [[Tax protester|protesting against taxes]], such as the [[women's suffrage]] movement, advocates of [[District of Columbia voting rights]], students seeking to be included in [[governance in higher education]], the [[Tea Party movement]], and others.<!-- See "Modern use in the United States" section below for sources. -->

== Prior to the American Revolution ==
{{wikisource|works=both|nocat=yes|John Oldmixon}}
According to [[Michael Hudson (economist)|Michael Hudson]], the idea had an early precedent in medieval English law, which established the principle in ''Magna Carta''  where chapter 12 states that “[n]o [[scutage]] or aid is to be levied in our kingdom, save by the common counsel of our kingdom.”<ref>'There were proto-democratic elements in the Charter, most significantly the attempt to limit the king’s authority to levy taxes without the consent of a committee selected by the barons. The concept of “no taxation without representation” appears in the original Chapter 12: “No scutage or aid is to be levied in our kingdom, save by the common counsel of our kingdom,” and even then, only to ransom the king or for specified family occasions.' [[Michael Hudson (economist)|Michael Hudson]], [https://www.counterpunch.org/2024/04/08/how-elite-infighting-made-the-magna-carta/ ''How Elite Infighting Made the Magna Carta,''] [[CounterPunch]] 8 April 2024. </ref>{{bettersource|Set 2024|date=September 2024}}

Since 1660, the English Parliament had exercised control over colonial trade and imposed taxes on imports and exports.<ref>Unger, pg. 87</ref> By the 1760s, the Americans were being deprived of a historic right.<ref>John C. Miller, ''Origins of the American Revolution''. 1943. pp. 31, 99, 104</ref> The English [[Bill of Rights 1689]] had forbidden the imposition of taxes without the consent of Parliament. Since the colonists had no representation in Parliament, the taxes violated the guaranteed [[Rights of Englishmen]]. Parliament initially contended that the colonists had [[virtual representation]], but the idea "found little support on either side of the Atlantic".<ref>{{cite book|url=https://books.google.com/books?id=OBvNHl6UYKsC&pg=PA126|title=Recreating the American Republic|isbn=9781139435789|last1=Kromkowski|first1=Charles A.|date=September 16, 2002|publisher=Cambridge University Press }}</ref> The person who first suggested the idea of Parliamentary representation for the colonies appears to have been [[John Oldmixon]], an English annalist of the era of [[Anne, Queen of Great Britain|Queen Anne]] or [[George I of Great Britain|George I]]. It was afterwards put forward with approbation by [[Adam Smith]], and advocated for a time, but afterwards rejected and strongly opposed, by [[Benjamin Franklin]]."<ref>[http://webjournals.ac.edu.au/journals/EB/freedom-and-independence-lang-1852/19-parliamentary-representation/ 1.9 Parliamentary Representation. • E-Books • Webjournals] {{webarchive|url=https://web.archive.org/web/20130703184301/http://webjournals.ac.edu.au/journals/EB/freedom-and-independence-lang-1852/19-parliamentary-representation/ |date=July 3, 2013 }}. Webjournals.ac.edu.au. Retrieved on 2013-07-15.</ref>

The [[1768 Petition, Memorial, and Remonstrance]], which was written by the [[House of Burgesses|Virginia House of Burgesses]] was likewise sent to Parliament, only to be ignored.<ref>H.M. Gladney, "No Taxation without Representation: 1768 Petition, Memorial, and Remonstrance", 2014. {{ISBN|978-1-4990-4209-2}}</ref>

== American Revolution ==
{{Main|American Revolution}} {{See also|American Revolutionary War#Background and political developments}}
[[File:Statue of James Otis Jr in Barnstable.jpg|thumb|[[Bronze sculpture]] of James Otis, Jr stands in front of the [[Barnstable County Courthouse]].]]

The phrase had been used for more than a generation in Ireland.<ref>{{cite book|last=McCullough|first=David|author-link=David McCullough|title=John Adams|year=2001|publisher=Simon & Schuster|location=New York, N.Y.|isbn=978-0-7432-2313-3|page=61|title-link=John Adams (book)}}</ref><ref>For a critical and detailed account of how the slogan came about, see the series of three articles posted on the blog [http://boston1775.blogspot.com/ Boston 1775], on April 25, 26 and 27, 2009, titled respectively, [https://boston1775.blogspot.com/2009/04/who-coined-phrase-no-taxation-without.html Who Coined the Phrase "No Taxation Without Representation"?], [https://boston1775.blogspot.com/2009/04/james-otis-jr-on-taxation-without.html James Otis, Jr., on Taxation Without Representation], [https://boston1775.blogspot.com/2009/04/looking-for-taxation-without.html Looking for "Taxation Without Representation"]</ref> By 1765, the term was in use in Boston, and local politician [[James Otis, Jr.|James Otis]] was most famously associated with the phrase, "taxation without representation is [[tyranny]]."<ref>{{Cite book|last=Smith|first=Daniel A.|title=Tax Crusaders and the Politics of Direct Democracy|publisher=Routledge|year=1998|isbn=0415919916|pages=21–23}}</ref> In the course of the Revolutionary era (1750–1783), many arguments were pursued that sought to resolve the dispute surrounding Parliamentary sovereignty, taxation, self-governance and representation.<ref>{{cite book|url=https://books.google.com/books?id=zqw3ou3i1McC&q=john+philip+reid+representative+solutions|title=Constitutional History of the American Revolution|isbn=9780299139841|last1=Reid|first1=John Phillip|date=March 2003|publisher=Univ of Wisconsin Press }}</ref><ref>{{cite book|last1=Reid|first1=John Phillip|url=https://archive.org/details/conceptofreprese00john|title=The Concept of Representation in the Age of the American Revolution|publisher=University of Chicago Press|year=1989|isbn=9780226708980|quote=|url-access=registration}}</ref><ref>{{cite book|url=https://books.google.com/books?id=6K8pM6Z3BdAC|title=The Constitutional Origins of the American Revolution|isbn=9781139492935|last1=Greene|first1=Jack P.|date=October 25, 2010|publisher=Cambridge University Press }}</ref><ref>[https://books.google.com/books?id=OBvNHl6UYKsC&dq=found+little+support+Recreating+the+American+Republic++By+Charles+A.+Kromkowski&pg=PA126 Recreating the American Republic – Charles A. Kromkowski]. Retrieved on 2013-07-15.</ref><ref name="google1">[https://books.google.com/books?id=QsgBM3DSDskC British Friends of the American Revolution – Jerome R. Reich – Google Boeken]. Books.google.com. Retrieved on 2013-07-15.</ref><ref>{{cite web|url=https://pudl.princeton.edu/collections/pudl0076|title=Princeton University Digital Library -- Collection Overview}}</ref>

=== Representative proposals before 1776 ===
In the course of the 1760s and 1770s, [[William Pitt, 1st Earl of Chatham|William Pitt the Elder]], [[Sir William Pulteney, 5th Baronet#Parliamentarian|Sir William Pulteney]], and [[George Grenville]], amongst other prominent Britons and colonial Americans, such as [[Joseph Galloway]], [[James Otis Jr.]], Benjamin Franklin, John Adams, the London Quaker Thomas Crowley, Royal Governors such as [[Thomas Pownall ]] M.P., [[William Franklin]], [[Sir Francis Bernard, 1st Baronet|Sir Francis Bernard]], and the Attorney-General of Quebec, [[Francis Maseres]], debated and circulated plans for the creation of colonial seats in London, imperial union with Great Britain, or a federally representative British Parliament with powers of taxation that was to consist of American, [[West Indies|West Indian]], [[Ireland|Irish]] and British [[Member of Parliament|Members of Parliament]].<ref name="ReferenceA">[https://books.google.com/books?id=OBvNHl6UYKsC&dq=Considerations+on+the+Expediency+of+Admitting+Representatives+from+the+American+Colonies+into+the+British+House+of+Commons%2C+London%2C+1770&pg=PA116 Recreating the American Republic – Charles A. Kromkowski]. Retrieved on 2013-07-15.</ref><ref>{{cite book|url=https://archive.org/stream/cihm_20442#page/n13/mode/2up|title=Considerations on the expediency of admitting representatives from the American colonies into the British House of Commons [microform]|year=1770|isbn=9780665204425}}</ref><ref>[http://www.bernardoconnor.org.uk/Everton/Thomas%20Pownall.htm Pownall, Thomas (1722–1805), colonial governor and politician, was born on 4 September 1722 in St Mary Magdalen's parish, Linc]. Bernardoconnor.org.uk (November 19, 2005). Retrieved on 2013-07-15.</ref><ref>{{cite journal |last1=York |first1=Neil L. |title=Thomas Crowley's Proposal to Seat Americans in Parliament, 1765-1775 |journal=Quaker History |date=2002 |volume=91 |issue=1 |pages=1–19 |doi=10.1353/qkh.2002.0006 |s2cid=153859214 |id={{Project MUSE|393170}} }}</ref><ref>{{cite book|url=https://books.google.com/books?id=HlEvfflQZbIC&q=A+Plan+of+Union%2C+by+Admitting+Representatives+from+the+American+Colonies%2C+and+from+Ireland+Into+the+British+Parliament+thomas+crowley&pg=PA565|title=Perdurabo|isbn=9781556438998|last1=Kaczynski|first1=Richard|year=2010|publisher=North Atlantic Books }}</ref><ref>{{cite book|url=https://archive.org/details/americanizationo00wood|url-access=registration|page=[https://archive.org/details/americanizationo00wood/page/116 116]|quote=william shirley franklin parliamentary representation.|title=The Americanization of Benjamin Franklin|publisher=Penguin|isbn=978-1-59420-019-9|last1=Wood|first1=Gordon S|year=2004}} – Franklin discussed the merits of American M.P.s with Governor Shirley of Massachusetts in the 1750s, who is said to have agreed – see also {{cite book|url=https://books.google.com/books?id=OBvNHl6UYKsC&q=a+delegation+of+representatives|title=Recreating the American Republic|isbn=978-1-139-43578-9|last1=Kromkowski|first1=Charles A|date=September 16, 2002|publisher=Cambridge University Press }}</ref><ref>[https://archive.org/details/thoughtsonpresen00pultuoft/page/99 <!-- quote=american representatives. --> Thoughts on the Present State of Affairs with America, and the Means of ... - William Pulteney]. Retrieved on 2013-07-15.</ref><ref>[https://books.google.com/books?id=zqw3ou3i1McC&q=representation+solutions Constitutional History of the American Revolution: The Authority of Law – John Phillip Reid – Google Boeken]. Books.google.com. Retrieved on 2013-07-15.</ref> Despite the fact that these ideas were considered and discussed seriously on both sides of the Atlantic, it appears that neither the American Congress, nor the colonial Assemblies, nor the British Government in [[Westminster]], at least prior to the [[Carlisle Peace Commission]] of 1778, officially proposed such constitutional developments.<ref>{{cite book|url=https://books.google.com/books?id=uPcBYBteYKEC&q=the+declaratory+act+imperial+representation&pg=PA345|title=The politics of liberty in England ...|access-date=2011-01-16|isbn=978-0-521-82745-4 |date=July 26, 2004 |last1=Ward |first1=Lee |publisher=Cambridge University Press }}</ref><ref>[http://www.academicamerican.com/revolution/topics/representation.htm The Issue of Representation]. Academicamerican.com. Retrieved on 2013-07-15.</ref><ref name="teachingamericanhistory.org">{{cite web|author=Response to British Peace Proposals |url=http://teachingamericanhistory.org/library/document/response-to-british-peace-proposals/ |title=Response to British Peace Proposals |publisher=Teaching American History |access-date=2015-05-12}}</ref> Governor Thomas Hutchinson apparently referred to a colonial representational proposal when he wrote that, <blockquote>The Assembly of Massachusetts Bay was the first which ever took exception to the right of Parliament to impose Duties or Taxes on the Colonies, whilst they had no representatives in the House of Commons. This they did in a letter to their Agent in the summer of 1764 ... And in this letter they recommend to him a pamphlet, wrote by one of their members, in which there are proposals for admitting representatives from the Colonies to fit in the House of Commons ... an American representation is thrown out as an expedient which might obviate the objections to Taxes upon the Colonies, yet ... it was renounced ... by the Assembly of the Colony which first proposed it, as utterly impracticable.<ref name="Hutchinson 1776">{{cite book|last=Hutchinson|first=Thomas|title=A list of imaginary grievances – A Loyalist's Rebuttal to the Declaration of Independence|location=London|year=1776|series=Strictures Upon the Declaration of the Congress at Philadelphia|url=https://docs.google.com/viewer?a=v&q=cache:o9_9PcLzXLsJ:nationalhumanitiescenter.org/pds/makingrev/rebellion/text8/hutchinsonrebuttal.pdf+&hl=en&pid=bl&srcid=ADGEEShoZ_Gatp700WRVX7qXEWl6GzPp0wDwvtGkB_lNs3Ac1F8ydifTVS8Vx7Oobyy881oG6GB4QJHUBilGJW95mkgbYILKRbfXAKUa_L6G4HjhIA_RW3E0SB5LmnnrMS6M0IadEuu-&sig=AHIEtbT752y8S24mbgTcDwqTKn6JeQfalw}}</ref></blockquote>

[[Jared Ingersoll Sr.]], colonial agent for Connecticut, wrote to his American colleague, the Royal Governor of Connecticut [[Thomas Fitch (governor)|Thomas Fitch]], that following [[Isaac Barré|Isaac Barre's]] famous Parliamentary speech against the Stamp Act in 1764,{{cn|date=July 2025}} Richard Jackson, M.P., supported Barre and other pro-American M.P.s by producing before the House copies of earlier Acts of Parliament that had admitted Durham and Chester seats upon their petitions for representation. The argument was put forward in Parliament that America should have representatives on these grounds, too.<ref>[https://books.google.com/books?id=iqPdJyMcP4IC&dq=american+members+of+parliament&pg=PA31 Prologue To Revolution: Sources And Documents On The Stamp Act Crisis, 1764–1766]. Retrieved on 2013-07-15.</ref> Richard Jackson supposed that Parliament had a right to tax America, but he much doubted the expediency of the Stamp Act. He said if it was necessary, as ministers claimed, to tax the colonies, the latter should be permitted to elect some part of the Parliament, "otherwise the liberties of America, I do not say will be lost, but will be in danger."<ref>[https://www.amazon.com/Eve-Revolution-Carl-Becker/dp/1932109110 The Eve of the Revolution: Carl Becker: 9781932109115: Amazon.com: Books]. Amazon.com. Retrieved on 2013-07-15.</ref><ref>[https://books.google.com/books?id=iqPdJyMcP4IC&q=representation&pg=PA31 Prologue To Revolution: Sources And Documents On The Stamp Act Crisis, 1764–1766].Retrieved on 2013-07-15.</ref>

==== The Knox-Burke debates ====
William Knox from Ireland, an aide of [[George Grenville]], pamphleteer and subsequent [[Under-Secretary of State for the Colonies]], received an appointment in 1756 to the American provinces, and after his return to London in 1761, he recommended the creation of a colonial aristocracy and colonial representation in the British Parliament.<ref>[https://www.libraryireland.com/biography/WilliamKnox.php William Knox]. Libraryireland.com. Retrieved on 2013-07-15.</ref> He was shortly afterwards appointed agent for [[Georgia (U.S. state)|Georgia]] and [[East Florida]], a post which he forfeited by writing in favor of the Stamp Act. In his Grenville-backed pamphlet of 1769, ''The Controversy between Great Britain and her Colonies Reviewed'',<ref>{{Cite book|title=The controversy between Great Britain and her colonies reviewed :the several pleas of the colonies, in support of their right to all the liberties and privileges of British subjects, and to exemption from the legislative authority of Parliament, stated and considered : and the nature of their connection with, and dependence on, Great Britain, shewn, upon the evidence of historical facts and authentic records.|last=Knox|first=William|date=1769|publisher=London|hdl = 2027/mdp.39015027215162}}</ref> Knox suggested that colonial representatives might have been offered seats in the British Parliament if they had sought such representation. Knox submitted that: <blockquote>Whilst [the radical colonists] exclaim against Parliament for taxing them when they are not represented, they candidly declare they will not have representatives [in Parliament] lest they should be taxed ... The truth ... is that they are determined to get rid of the jurisdiction of Parliament ... and they therefore refuse to send members to that assembly lest they should preclude themselves of [the] plea [that Parliament's] legislative acts ... are done without their consent; which, it must be confessed, holds equally good against all laws, as against taxes ... The colony advocates ... tell us, that by refusing to accept our offer of representatives they ... mean to avoid giving Parliament a pretence for taxing them.<ref>{{cite web|url=https://archive.org/stream/williamknoxoname00knox#page/18/mode/2up/search/representatives |title=William Knox on American taxation, 1769 |access-date=2015-05-12}}</ref></blockquote>

[[Edmund Burke]] responded to Knox, who had drawn up ''The Controversy between Great Britain and her Colonies Reviewed'' as well as ''The Present State of the Nation'' under the supervision of George Grenville, by opining in his political tract ''Observations on a Late State of the Nation'': <blockquote>NOW comes [Knox's] American representation ... Is not the reader a little astonished at the proposal of an American representation from that quarter [of Grenville's]? It is proposed merely as a project of speculative improvement; not from the necessity in the case, not to add any thing to the authority of parliament: but that we may afford a greater attention to the concerns of the Americans, and give them a better opportunity of stating their grievances, and of obtaining redress. I am glad to find the author has at length discovered that we have not given a sufficient attention to their concerns, or a proper redress to their grievances. His great friend [Grenville] would once have been exceedingly displeased with any person, who should tell him, that he did not attend sufficiently to those concerns. He thought he did so, when he regulated the colonies over and over again: he thought he did so, when he formed two general systems of revenue; one of port-duties, and the other of internal taxation. These systems supposed, or ought to suppose, the greatest attention to, and the most detailed information of, all their affairs. However, by contending for the American representation, he seems at last driven virtually to admit, that great caution ought to be used in the exercise of all our legislative rights over an object so remote from our eye, and so little connected with our immediate feelings; that in prudence we ought not to be quite so ready with our taxes, until we can secure the desired representation in parliament. Perhaps it may be some time before this hopeful scheme can be brought to perfect maturity; although the author seems to be no wise aware of any obstructions that lie in the way of it.<ref name="quod.lib.umich.edu">{{cite book|url=http://quod.lib.umich.edu/e/ecco/004899151.0001.000?rgn=main;view=fulltext;q1=american+representatives |title=The political tracts and speeches: of Edmund Burke, Esq. Member of Parliament for the city of Bristol |date=September 2008 |publisher=Quod.lib.umich.edu |access-date=2015-05-12}}</ref></blockquote>

While Knox, Grenville and Burke were not necessarily opposed in principle to direct colonial representation in Parliament, Grenville nonetheless conjectured that Parliament retained a constitutional right to virtually represent the colonial subjects.<ref name="quod.lib.umich.edu" /><ref>Page 69 – {{cite book|url=https://books.google.com/books?id=6K8pM6Z3BdAC&q=grenville+knox+virtual+representation&pg=PA69|title=The Constitutional Origins of the American Revolution|isbn=978-1-139-49293-5|last1=Greene|first1=Jack P|date=October 25, 2010|publisher=Cambridge University Press }}</ref>

==== ''On the American Taxation'' ====
Burke supported the doctrine of virtual representation in Britain.<ref>Page 58 – {{cite book|url=https://archive.org/details/conceptofreprese00john|url-access=registration|page=[https://archive.org/details/conceptofreprese00john/page/58 58]|quote=burke virtual representation philip reid.|title=The Concept of Representation in the Age of the American Revolution|publisher=University of Chicago Press|isbn=978-0-226-70898-0|last1=Reid|first1=John Phillip|year=1989}}</ref> Yet in his Parliamentary speech of 1774, entitled ''On American Taxation'', Burke responded to the suggestion that America was virtually represented in Parliament by remarking: <blockquote>What! does the electric force of virtual representation more easily pass over the Atlantic than pervade Wales, which lies in your neighborhood? or than Chester and Durham, surrounded by abundance of representation that is actual and palpable? But, Sir, your ancestors thought this sort of virtual representation, however ample, to be totally insufficient for the freedom of the inhabitants of territories that are so near, and comparatively so inconsiderable. How, then, can I think it sufficient for those which are infinitely greater, and infinitely more remote? You will now, Sir, perhaps imagine that I am on the point of proposing to you a scheme for a representation of the colonies in Parliament. Perhaps I might be inclined to entertain some such thought; but a great flood stops me in my course. Opposuit Natura. I cannot remove the eternal barriers of the creation. The thing, in that mode, I do not know to be possible. As I meddle with no theory, I do not absolutely assert the impracticability of such a representation; but I do not see my way to it; and those who have been more confident have not been more successful ... My resolutions, therefore, mean to establish the equity and justice of a taxation of America by grant, and not by imposition; to mark the legal competency of the colony assemblies for the support of their government in peace, and for public aids in time of war; to acknowledge that this legal competency has had a dutiful and beneficial exercise, and that experience has shown the benefit of their grants, and the futility of Parliamentary taxation, as a method of supply.<ref name="gutenberg.org">{{cite web|url=https://www.gutenberg.org/files/15198/15198-h/15198-h.htm#AMERICAN_TAXATION |title=The Project Gutenberg eBook of Burke's Writings and Speeches, Volume the Second, by Edmund Burke |publisher=Gutenberg.org |access-date=2015-05-12}}</ref></blockquote>

However, Burke apparently qualified such remarks concerning America by stating in the same speech that: <blockquote>The Parliament of Great Britain ... is never to intrude into the place of the [provincial legislatures], whilst they are equal to the common ends of their institution. But in order to enable [Parliamentary] ... superintendence, her powers must be boundless. The gentlemen who think the powers of Parliament limited may please themselves to talk of requisitions. But suppose the requisitions are not obeyed? What! shall there be no reserved power in the empire, to supply a deficiency which may weaken, divide, and dissipate the whole? We are engaged in war,—the Secretary of State calls upon the colonies to contribute,—some would do it, I think most would cheerfully furnish whatever is demanded,—one or two, suppose, hang back, and, easing themselves, let the stress of the draft lie on the others,—surely it is proper that some authority might legally say, 'Tax yourselves for the common Supply, or Parliament will do it for you.' This backwardness was, as I am told, actually the case of Pennsylvania for some short time towards the beginning of the last war, owing to some internal dissensions in that colony. But whether the fact were so or otherwise, the case is equally to be provided for by a competent sovereign power. But then this ought to be no ordinary power, nor ever used in the first instance. This is what I meant, when I have said, at various times, that I consider the power of taxing in Parliament as an instrument of empire, and not as a means of supply.<ref name="gutenberg.org" /></blockquote>

==== William Pitt the Elder ====
The views of Knox, Grenville and Burke did not go unchallenged: [[William Pitt, 1st Earl of Chatham|William Pitt]] was amongst those who disputed that a Parliamentary right or power existed to levy "internal" taxes "for the purposes of raising a revenue" without the consent of actual representatives of the "Commons of America".<ref name="bartleby.com">{{cite web|url=https://www.bartleby.com/268/3/23.html |title=II. On the Right to Tax America by William Pitt, Earl of Chatham. Great Britain: I. (710-1777). Vol. III. Bryan, William Jennings, ed. 1906. The World's Famous Orations |publisher=Bartleby.com |access-date=2015-05-12}}</ref><ref>Page 106 – {{cite book|url=https://books.google.com/books?id=a3-oIBwZvFcC&q=chatham+right+to+tax+declaratory+act&pg=PA106|title=An Imaginative Whig|isbn=978-0-8262-6419-0|last1=Crowe|first1=Ian|date=March 2005|publisher=University of Missouri Press }}</ref><ref>Page 54 – {{cite book|url=https://books.google.com/books?id=QsgBM3DSDskC&q=declaratory&pg=PA42|title=British Friends of the American Revolution|isbn=978-0-7656-3143-5|last1=Reich|first1=Jerome R|date=December 3, 1997|publisher=M.E. Sharpe }}</ref> "It is my opinion," Pitt said, "that this kingdom has no right to lay a tax upon the colonies."<ref name="bartleby.com" /> Pitt ridiculed the theory of virtual representation, calling it "the most contemptible idea that ever entered into the head of a man; it does not deserve serious refutation."<ref>Merrill Jensen, ''The Founding of a Nation: A History of the American Revolution, 1763–1776'' (New York: Oxford University Press, 1968), 240–41.</ref>  Pitt said to the House of Commons in 1766, {{quote|It is my opinion, that this kingdom has no right to lay a tax upon the colonies...The taxes are a voluntary gift and grant of the Commons alone...When, therefore, in this House we give and grant, we give and grant what is our own. But in an American tax, what do we do? "We, your majesty’s Commons for Great Britain, give and grant to your majesty"—what? Our own property! No! "We give and grant to your majesty" the property of your majesty’s Commons of America! It is an absurdity in terms...There is an idea in some that the colonies are virtually represented in the House. I would fain know by whom an American is represented here. Is he represented by any [[knight of the shire]], in any county in this kingdom? Would to God that respectable representation was augmented to a greater number! Or will you tell him that he is represented by any representative of a borough?—a borough which, perhaps, its own representatives never saw! This is what is called the rotten part of the Constitution. It can not continue a century. If it does not drop, it must be amputated.<ref name="William Pitt on Taxation">{{cite web|url=https://www.bartleby.com/268/3/23.html |title=II. On the Right to Tax America by William Pitt, Earl of Chatham. Great Britain: I. (710-1777). Vol. III. Bryan, William Jennings, ed. 1906. The World's Famous Orations |publisher=bartleby.com|access-date=2015-01-07}}</ref>}}  Pitt then stated to Parliament that, "I myself would have cited the two cases of Chester and Durham...to show that, even under former arbitrary reigns, Parliaments were ashamed of taxing a people without their consent, and allowed them representatives...[A] higher example [might be found] in Wales—Wales that never was taxed by Parliament till it was incorporated.<ref name="William Pitt on Taxation"/>  Pitt pointed out that, unlike the "India company, merchants, stockholders, [and] manufacturers" who "have it in their option to be actually represented...have connections with those that elect, and...have influence over them," the colonists had no such option, connections or influence.<ref name="William Pitt on Taxation"/>

==== Colonial spokespersons ====
In 1764, the Massachusetts politician [[James Otis Jr.|James Otis, Jr.]], said that:

{{quote|When the parliament shall think fit to allow the colonists a representation in the house of commons, the equity of their taxing the colonies, will be as clear as their power is at present of doing it without, if they please ... But if it was thought hard that charter privileges should be taken away by act of parliament, is it not much harder to be in part, or in whole, disfranchised of rights, that have been always thought inherent to a British subject, namely, to be free from all taxes, but what he consents to in person, or by his representative? This right, if it could be traced no higher than Magna Charta, is part of the common law, part of a British subjects birthright, and as inherent and perpetual, as the duty of allegiance; both which have been brought to these colonies, and have been hitherto held sacred and inviolable, and I hope and trust ever will. It is humbly conceived, that the British colonists (except only the conquered, if any) are, by Magna Charta, as well entitled to have a voice in their taxes, as the subjects within the realm. Are we not as really deprived of that right, by the parliament assessing us before we are represented in the house of commons, as if the King should do it by his prerogative? Can it be said with any colour of truth or justice, that we are represented in parliament?|sign=James Otis|source=''Rights of British Colonies Asserted''<ref>[http://cdn.constitutionreader.com/files/pdf/constitution/ch12.pdf The rights of the British Colonies 1556]</ref>}}

Otis, Jr., attended the [[Stamp Act Congress]] of 1765 along with other colonial delegates. The resolutions of the Congress stated that the Stamp Act had "a manifest tendency to subvert the rights and liberties of the colonists" and that "the only Representatives of the People of these Colonies, are Persons chosen therein by themselves, and that no Taxes ever have been, or can be Constitutionally imposed on them, but by their respective Legislature."<ref name="avalon.law.yale.edu">{{cite web|url=https://avalon.law.yale.edu/18th_century/resolu65.asp |title=Avalon Project – Resolutions of the Continental Congress October 19, 1765 |publisher=Avalon.law.yale.edu |access-date=2015-05-12}}</ref> Furthermore, it was declared that, "it is unreasonable and inconsistent with the Principles and Spirit of the British Constitution, for the People of Great-Britain, to grant to his Majesty the Property of the Colonists."<ref name="avalon.law.yale.edu" />

[[Daniel Dulany the Younger|Daniel Dulany, Jr.]], of Maryland, wrote in [[Considerations on the Propriety of Imposing Taxes in the British Colonies|an influential 1765 pamphlet]] that, "the Impropriety of a Taxation by the British Parliament ... [is proven by] the Fact, that not one inhabitant in any Colony is, or can be actually or virtually represented by the British House of Commons."<ref>{{cite book|url=https://books.google.com/books?id=xGsBAAAAQAAJ&q=daniel+dulany+impropriety&pg=PA14|title=Considerations on the propriety of imposing taxes in the British colonies, for the purpose of raising a revenue, by act of parliament [by D. Dulany]|last1=Dulany|first1=Daniel|year=1765|publisher=Jonas Green |isbn=9780608426686}}</ref> Dulany, Jr., denied that Parliament had a right "to impose an internal Tax upon the Colonies, without their consent for the single Purpose of Revenue."<ref>Page 34 – {{cite book|url=https://books.google.com/books?id=xGsBAAAAQAAJ&q=daniel+dulany+considerations+without+their+consent+34&pg=PA34|title=Considerations on the propriety of imposing taxes in the British colonies, for the purpose of raising a revenue, by act of parliament [by D. Dulany]|last1=Dulany|first1=Daniel|year=1765|publisher=Jonas Green |isbn=9780608426686}}</ref>

In 1766, Benjamin Franklin told the House of Commons that, "an internal tax is forced from the people without their consent if not laid by their own representatives. The Stamp Act says we shall have no commerce, make no exchange of property with each other, neither purchase nor grant, nor recover debts; we shall neither marry nor make our wills, unless we pay such and such sums; and thus it is intended to extort our money from us or ruin us by the consequence of refusing to pay it."<ref>{{cite web|url=https://www.bartleby.com/268/8/10.html |title=I. His Examination Before the House of Commons by Benjamin Franklin. America: I. (1761–1837). Vol. VIII. Bryan, William Jennings, ed. 1906. The World's Famous Orations |publisher=Bartleby.com |access-date=2015-05-12}}</ref>

==== Republicanism ====
To those sympathetic to [[republicanism]], such as [[James Burgh]], [[Catharine Macaulay|Catherine Macauley]], and [[Richard Price]], any tax revenue measures that were voted into effect without the direct representation of Americans were "unconstitutional" and "pernicious".<ref>Page 42 – {{cite book|url=https://books.google.com/books?id=QsgBM3DSDskC&q=unconstitutional+virtual+representation+adams&pg=PA42|title=British Friends of the American Revolution|isbn=978-0-7656-3143-5|last1=Reich|first1=Jerome R|date=December 3, 1997|publisher=M.E. Sharpe }}</ref><ref name="google3">{{cite book|url=https://books.google.com/books?id=QsgBM3DSDskC&q=british+friends+of+the+american+revolution+taxation+without+representation&pg=PA41 |title=British Friends of the American Revolution – Jerome R. Reich |access-date=2013-12-01|isbn=978-0-7656-3143-5 |date=December 3, 1997 |last1=Reich |first1=Jerome R |publisher=M.E. Sharpe }}</ref><ref>{{cite book|url=https://books.google.com/books?id=QsgBM3DSDskC&q=british+friends+of+the+american+revolution+republican+real+honest+whig+burgh+macauley&pg=PA166|title=British Friends of the American Revolution|isbn=978-0-7656-3143-5|last1=Reich|first1=Jerome R|date=December 3, 1997|publisher=M.E. Sharpe }}</ref><ref>{{cite book|url=https://plato.stanford.edu/entries/catharine-macaulay/|title=British Friends of the American Revolution|isbn=978-0-7656-3143-5|last1=Reich|first1=Jerome R|date=December 3, 1997|publisher=M.E. Sharpe }}</ref> Burgh felt that virtual representation was "subversive of liberty" and "unjust in its principles" and that the House of Commons must include colonial representatives when it voted on colonial matters, or operate by using the consent of the colonial Assemblies.<ref>Page 328 – {{cite book|url=https://books.google.com/books?id=mS8SAQAAMAAJ&q=ominous+to+liberty+unjust+in+its+principles&pg=PA328 |title=Political disquisitions, or, An Inquiry into public errors ..., Volume 2|last1=Gent|first1=J. B|year=1774}}</ref><ref>Pages 42-43 – {{cite book|url=https://books.google.com/books?id=QsgBM3DSDskC&q=unconstitutional+virtual+representation+adams&pg=PA42|title=British Friends of the American Revolution|isbn=978-0-7656-3143-5|last1=Reich|first1=Jerome R|date=December 3, 1997|publisher=M.E. Sharpe }}</ref>

==== Heightening of tensions ====
American colonists rejected the [[Stamp Act 1765]] brought in by [[Prime Minister of the United Kingdom|British Prime Minister]] [[George Grenville]], and initiated boycotts of British goods which helped bring about the repeal of the act in 1766. The passage of the [[Townshend Acts]] in 1767 and 1768 again led to colonial protests, including a renewed boycott movement against British wares. Most of the taxes in the Townshend Acts were repealed in 1770 by the [[North ministry|Ministry]] of [[Frederick North, Lord North|Lord North]]. The passage of the [[Tea Act 1773]] in May 1773, which enforced the remaining taxes on tea, led to the [[Boston Tea Party]] on December 16, 1773. Parliament considered this an illegal act because they believed it undermined the authority of the [[Crown-in-Parliament]]. When the British then used the military to enforce laws that the colonists believed Parliament had passed illegally, the colonists responded by forming [[militia]]s and seized political control of each colony, ousting the [[Colonial government in the Thirteen Colonies|royal governor]]s – with the exception of the American-born Royal Governor of Connecticut, John Trumbull, who was allowed to remain as the new Patriot Governor.

The complaint was never officially over the amount of taxation (the taxes were quite low, though [[wikt:ubiquitous|ubiquitous]]), but always on the political decision-making process by which taxes were decided in [[London]], i.e. without representation for the colonists in [[British Parliament]].

[[Patrick Henry]]'s resolution in the [[Virginia General Assembly|Virginia legislature]] implied that Americans possessed all the rights of Englishmen, that the principle of no taxation without representation was an essential part of the [[Constitution of the United Kingdom|British Constitution]], and that [[Virginia]] alone had the right to tax Virginians.<ref>Miller p 122–25</ref>

==== Efforts at conciliation ====
{{Main|Diplomacy in the American Revolutionary War}}

This offer of actual imperial representation was likewise re-stated to the delegates of the colonies via the colonial agents in 1774, according to Connecticut-born Reverend Thomas Bradbury Chandler, in his publication ''A Friendly Address to All Reasonable Americans''.<ref>{{cite web|url=https://books.google.com/books?id=ZaVbAAAAQAAJ&q=house|title=A Friendly Address to All Reasonable Americans, on the Subject of Our ...|last1=Chandler|first1=Thomas Bradbury|year=1774}}</ref> In February 1775, Britain passed the [[Conciliatory Resolution]] which ended taxation for any colony which satisfactorily provided for the imperial defence and the upkeep of imperial officers.<ref>{{cite web|url=https://www.historycentral.com/documents/North.html |title=Lord North's Conciliatory Resolution [February 27, 1775&#93; |publisher=Historycentral.com |access-date=2015-05-12}}</ref>

=== Representative proposals after 1776 ===
[[James Macpherson]], a colonial secretary of British West Florida, defended the North administration in an officially sponsored polemic in 1776 named ''The Rights of Great Britain Asserted''.<ref>{{cite book|title=The House of Commons 1754–1790|editor1=Namier, Lewis Bernstein |editor2=Brooke, John |page=94|url=https://books.google.com/books?id=Taw7DVGrbRcC&q=the+rights+of+great+britain+asserted+against+the+claims+of+america&pg=PA95|isbn=978-0-436-30420-0|date=January 1, 1985|publisher=Boydell & Brewer }}</ref><ref>{{cite book|last=Cohen|first=Sheldon S.|title=British Supporters of the American Revolution, 1775–1783: The Role of the 'Middling Level' Activists|publisher=The Boydell Press|location=Woodbridge|year=2004|isbn=1-84383-011-6|url=https://books.google.com/books?id=EDreg2eti5cC&q=james+macpherson+rights+of+great+britain+asserted+written+in+1775+published&pg=PA18}}</ref><ref>{{cite journal|url=https://eprints.gla.ac.uk/65996/1/65996.pdf|title="Rude Bard of the North": James Macpherson and the Folklore of Democracy |journal=Journal of American Folklore |volume=114 |issue=454 |pages=464–477 |jstor=542051|doi=10.2307/542051 
|year=2001 |last1=Bold |first1=Valentina |s2cid=155053832 }}</ref> This work replied to the Continental Congress' July 6, 1775 ''[[Declaration of the Causes and Necessity of Taking Up Arms]]'' by proposing that, <blockquote>Had the Americans, instead of flying to arms, submitted the same supposed grievance [as the taxed though unrepresented Palatine counties in England had], in a peaceable and dutiful manner, to the Legislature, I can perceive no reason why their request should be refused. Had they, like the County and City of Chester, represented, that "for lack of Knights and Burgesses to represent them in the High Court of Parliament, they had been oftentimes TOUCHED and GRIEVED with Acts and Statutes made within the said Court, derogatory to their most ancient jurisdictions, liberties and privileges, and prejudicial to their quietness, rest and peace;" this Country [of Britain] would, I am persuaded, have no objection to their being represented in her Parliament ... If they are not madly bent on independence, let them propose the conditions on which they wish to continue as subjects ... The Legislature of this Kingdom cannot possibly depart from any part of its supremacy over the Colonies; but it is in the power of the Colonies to share in that supremacy. If they complain of being taxed without having the privilege of sending Members to Parliament, let them be represented. Nay, more: Let their representation increase in proportion to the Revenue they shall furnish. If they wish rather to vote their QUOTA towards the general supply, through their own General Courts and Assemblies, the resolution of Parliament on that subject is still open to their choice. But, as long as they assume the language of a Sovereign State, this Kingdom can enter into no negociation {{sic}}, can meet no compromise."<ref>{{cite book|url=http://quod.lib.umich.edu/e/ecco/004772194.0001.000/1:2?firstpubl1=1700;firstpubl2=1800;rgn=div1;sort=occur;subview=detail;type=simple;view=fulltext;q1=american+representatives |title=The rights of Great Britain asserted against the claims of America: being an answer to the declaration of the General Congress |date=April 2009 |publisher=Quod.lib.umich.edu |access-date=2015-05-12}}</ref><ref>{{cite web|url=https://archive.org/details/rightsofgreatbri00macp |title=The rights of Great Britain asserted against the claims of America: being an answer to the Declaration of the general Congress : Macpherson, James, 1736–1796 : Free Download & Streaming : Internet Archive |year=1776 |access-date=2015-05-12}}</ref></blockquote> The noted economist Adam Smith seconded this view in his famous 1776 publication ''Wealth of Nations'' when he recommended the Americans "to send fifty or sixty new representatives to Parliament" on the basis of the amount of taxes they would contribute to the Imperial coffers.<ref>{{cite web|author=Adam Smith |url=http://www.marxists.org/reference/archive/smith-adam/works/wealth-of-nations/book04/ch07c-2.htm |title=Wealth of Nations Bk 4 Chpt 07 (III p.2) |publisher=Marxists.org |access-date=2015-05-12}}</ref>

Writing in October 1776 to Lord North in ''Strictures upon the Declaration of the Congress'' of the recent Declaration of Independence, and particularly of James Otis, Jr.'s pamphlet ''Rights of the British Colonies'' and its endorsement by the Massachusetts Assembly, Governor Thomas Hutchinson said, <blockquote>The Assembly of Massachusetts Bay, therefore, was the first that took any publick of the [Sugar] Act, and the first which ever took exception to the right of Parliament to impose Duties or Taxes on the Colonies, whilst they had no representatives in the House of Commons. This they did in a letter to their Agent in the summer of 1764, which they took care to print and publish before it was possible for him to receive it. And in this letter they recommend to him a pamphlet, wrote by one of their members, in which there are proposals for admitting representatives from the Colonies to fit in the House of Commons. I have this special reason, my Lord, for taking notice of this Act of the Massachusetts Assembly; that though an American representation is thrown out as an expedient which might obviate the objections to Taxes upon the Colonies, yet it was only intended to amuse the authority in England; and as soon as it was known to have its advocates here [in London], it was renounced by the colonies, and even by the Assembly of the Colony which first proposed it, as utterly impracticable."<ref name="Hutchinson 1776" /></blockquote> Indeed, the resolves of the Continental Congresses of both 1765 and 1774 declared that imperial representation was too impractical on the footing that "local and other circumstances, cannot properly be represented in the British parliament".<ref>{{cite web|url=https://avalon.law.yale.edu/18th_century/resolves.asp |title=Avalon Project – Declaration and Resolves of the First Continental Congress |publisher=Avalon.law.yale.edu |access-date=2015-05-12}}</ref> The British Government, similarly, does not appear to have formally requested discussions with the Americans concerning the issue of Parliamentary seats until 1778.<ref>{{cite journal|jstor=550146|title=Chatham and the Representation of the Colonies in the Imperial Parliament|journal=The English Historical Review|volume=22|issue=88|pages=756–758|last1=Williams|first1=Basil|year=1907|doi=10.1093/ehr/XXII.LXXXVIII.756|url=https://zenodo.org/record/1756667}}</ref><ref>[https://books.google.com/books?id=zqw3ou3i1McC John Phillip Reid, ''The Constitutional History of the American Revolution: The Authority of Law'' (University of Wisconsin Press, 2003)]</ref> In that year "the commissioners of the king of Great Britain," known as the Carlisle Peace Commission of 1778, made an offer to the Congress of "a reciprocal deputation of an agent or agents from the different states, who shall have the privilege of a seat and voice in the parliament of Great Britain".<ref name="teachingamericanhistory.org" /><ref>John Phillip Reid, ''The Constitutional History of the American Revolution: The Authority of Law'' (University of Wisconsin Press, 2020), p. 131-132.</ref>

== Virtual representation ==
{{Main|Virtual representation}}

In Britain, representation was highly limited due to unequally distributed voting constituencies and property requirements; only 3% of the population could vote and they were often controlled by local gentry.{{or|date=July 2025}} This meant that spurious arguments had come to be employed in Britain to try to explain away and cover up the iniquities in its political life.<ref>{{cite web|last=McGee|first=Michael C.|title=The Rhetorical Process in Eighteenth Century England|url=http://mcgeefragments.net/OLD/rhetorical_process_england.htm |access-date=March 18, 2013 |url-status=dead |archive-url=https://web.archive.org/web/20130515204305/http://mcgeefragments.net/OLD/rhetorical_process_england.htm |archive-date=May 15, 2013 }}</ref><ref>{{cite web|url=https://www.nationalarchives.gov.uk/pathways/citizenship/struggle_democracy/getting_vote.htm |title=Exhibitions &#124; Citizenship &#124; Struggle for democracy |publisher=The National Archives |access-date=2015-05-12}}</ref><ref>Miller p 212</ref> Therefore the [[Her Majesty's Government|British government]] tried to argue that the colonists had [[virtual representation]] in their interests. In the winter of 1764–65, George Grenville, and his secretary Thomas Whately, utilized the doctrine of 'virtual representation' in an attempt to extend the scope of such unjust arguments to America, and thereby attempt to legitimize the pernicious policies of the Stamp Act.<ref>Chapter 13: Law and the Origins of the American Revolution – {{cite book|title=The Cambridge History of Law in America, Volume 1|url=https://books.google.com/books?id=KeEi14czrnoC&q=whately+virtual+representation&pg=PA454|isbn=978-0-521-80305-2|last1=Grossberg|first1=Michael|last2=Tomlins|first2=Christopher|date=April 28, 2008| publisher=Cambridge University Press }}</ref><ref>{{cite book|title=Debating the Issues in Colonial Newspapers: Primary Documents on Events of ..|url=https://books.google.com/books?id=bm6kNpvnnhgC&q=thomas+whately+virtual+representation+secretary+grenville&pg=PA205|isbn=978-0-313-30982-3|last1=Copeland|first1=David A|date=January 1, 2000| publisher=Bloomsbury Academic }}</ref><ref>Chapter 5: Transformation – {{cite book|url=https://books.google.com/books?id=p6-tKuFD1KsC&q=virtual+representation+american+revolution&pg=PA168|title=THE IDEOLOGICAL ORIGINS OF THE AMERICAN REVOLUTION|isbn=978-0-674-07666-2|last1=Bailyn|first1=Bernard|date=November 1, 2012|publisher=Harvard University Press }}</ref>

In English history, "no taxation without representation" was an old principle and meant that Parliament had to pass all taxes.{{or|date=July 2025}} At first, the "representation" was held to be one of land, but, by 1700, this had shifted to the notion that, in Parliament, all British subjects had a "virtual representation." "We virtually and implicitly allow the institutions of any government of which we enjoy the benefit and solicit the protection," declared [[Samuel Johnson]] in his political pamphlet ''Taxation No Tyranny''. He rejected the plea that the colonists, who had no vote, were unrepresented. "They are represented," he said, "by the same virtual representation as the greater part of England." However, the tradition of greater democracy amongst Americans gave impetus to the well-founded charge, voiced by Britons and colonists alike, that virtual representation was "sophistry" and "a mere Cob-web, spread to catch the unwary, and intangle [''sic''] the weak."<ref>Page 7 – {{cite book|url=https://books.google.com/books?id=xGsBAAAAQAAJ&q=daniel+dulany+cob-web%2C+spread+to+catch+the+unwary&pg=PA7|title=Considerations on the propriety of imposing taxes in the British colonies ...|last1=Dulany|first1=Daniel|year=1765|publisher=Jonas Green |isbn=9780608426686}}</ref><ref>Page 82 – {{cite book|url=https://books.google.com/books?id=jnNbAAAAQAAJ&q=sophistry+virtual+representation+british&pg=PA82|title=A Letter to the Right Honourable the Earl of Hillsborough, on the ..., Volume 3|year=1769}}</ref> The colonial insistence on direct representation as opposed to virtual representation has thus been seen by later commentators to have "usher[ed] in a profound political and social revolution, which rooted out most of the remaining traces of monarchic rule and feudalism inherited from the only partially complete English bourgeois revolution. The Americans carried through the bourgeois democratic revolution on a scale never before seen in history."<ref>{{Cite web|url=https://www.marxist.com/class-struggle-and-the-american-revolution.htm|title=Class Struggle and the American Revolution|work=In defense of Marxism|date=December 14, 2011 }}</ref>

=== Colonial reactions ===
Virtual representation was wholly rejected in the colonies also. The colonial position was that the "virtual" was a cover for [[political corruption]] and was irreconcilable with their belief that government derives its just powers from the [[consent of the governed]].{{or|date=July 2025}} In 1765, the American lawyer and politician James Otis, Jr., responded to Soame Jenyns' ''The Objections to the Taxation of Our American Colonies, by the Legislature of Great Britain, Briefly Considered''.<ref name="Considerations">[https://openlibrary.org/books/OL19213676M/Considerations_on_behalf_of_the_colonists Considerations on behalf of the colonists in a letter to a noble Lord]</ref> Otis' own publication was entitled ''Considerations on Behalf of the Colonists, in a Letter to a Noble Lord''. He wrote in it, "To what purpose is it to ring everlasting changes to the colonists on the cases of Manchester, Birmingham and Sheffield, who return no members? If those now so considerable places are not represented, they ought to be."<ref>Page 169 – {{cite book|url=https://books.google.com/books?id=p6-tKuFD1KsC&q=virtual+representation+american+revolution&pg=PA168|title=The Ideological Origins of the American Revolution|isbn=978-0-674-07666-2|last1=Bailyn|first1=Bernard|date=November 1, 2012|publisher=Harvard University Press }}</ref> Writing in his 1763 publication ''The Rights of the British Colonies Asserted and Proved'', Otis declared that,
<blockquote>Every British subject born on the continent of America, or in any other of the British dominions, is by the law of God and nature, by the common law, and by act of parliament, (exclusive of all charters from the Crown) entitled to all the natural, essential, inherent and inseparable rights of our fellow subjects in Great Britain. Among those rights ... which it is humbly conceived no man or body of men, not excepting the parliament, justly, equitably and consistently with their own rights and the constitution, can take away ... [are that the] supreme and subordinate powers of the legislation should be free and sacred in the hands where the community have once rightfully placed them ... [that the] supreme national legislative cannot be altered justly 'till the commonwealth is dissolved, nor a subordinate legislative taken away without forfeiture or other good cause. Nor then can the subjects in the subordinate government be reduced to a state of slavery, and subject to the despotic rule of others ... Even when the subordinate right of legislature is forfeited, and so declared, this cannot affect the natural persons either of those who were invested with it, or the inhabitants, so far as to deprive them of the rights of subjects and of men — The colonists will have an equitable right notwithstanding any such forfeiture of charter, to be represented in Parliament, or to have some new subordinate legislature among themselves. It would be best if they had both ... [Furthermore, the right of every British subject is that the] supreme power cannot take from any man any part of his property, without his consent in person, or by representation.<ref name="ReferenceC">{{cite book|author=James Otis |url=http://cdn.constitutionreader.com/files/pdf/constitution/ch12.pdf |title=Rights of the British Colonies Asserted and Proved}}</ref></blockquote>

Otis simultaneously refuted, in ''The Rights of the British Colonies Asserted and Proved'', a contemporary argument that attempted to rationalise virtual representation on the basis of the [[Colonial agent|colonial agents']] alleged influence on British policy.<ref name="ReferenceC" /> "As to the colonists being represented by the provincial agents," he wrote,
<blockquote>I know of no power ever given them but to appear before his Majesty, and his ministry. Sometimes they have been directed to petition the parliament: But they none of them have, and I hope never will have, a power given them, by the colonists, to act as representatives, and to consent to taxes; and if they should make any concessions to the ministry, especially without order, the provinces could not by that be considered as represented in parliament.<ref name="ReferenceC" /></blockquote>

Colonists said no man was represented if he were not allowed to vote.{{who|date=July 2025}} Moreover, even "If every inhabitant of America had the requisite freehold," said [[Daniel Dulany the Younger|Daniel Dulany]], "not one could vote, but upon the supposition of his ceasing to become an inhabitant of America, and becoming a resident of Great Britain."<ref>{{cite book|title=Tracts of the American Revolution 1763–1776|editor=Merrill, Jensen|page=99|url=https://books.google.com/books?id=cfo8b75HOT0C&q=If+every+inhabitant+of+America+had+the+requisite+freehold+not+one+could+vote%2C+but+upon+the+supposition+of+his+ceasing+to+become+an+inhabitant+of+America%2C+and+becoming+a+resident+of+Great+Britain.%22&pg=PA99|isbn=0-87220-693-9|year=2003|publisher=Hackett }}</ref> The colonists and like-minded Britons insisted that representation was achieved only through an assembly of men actually elected by the persons they were intended to represent.<ref name="google1" />

The argument between the colonies and Parliament sought to resolve how the British 'commoners' of the various part of the Empire were represented most constitutionally<ref name="ReferenceA" /> – as Daniel Dulany, an American Loyalist and lawyer, put it "[the] constitutional authority [of Parliament's rights to bind American subjects] depends upon the single question, Whether the Commons of Great-Britain are virtually the representatives of the Commons of America, or not.<ref>{{cite web|url=http://www.oberlin.edu/faculty/gkornbl/H397F10/Dulany-Considerations.htm |title=Considerations on the Propriety of Imposing Taxes in the British Colonies, for the Purpose of Raising a Revenue, by Act of Parliament |publisher=Oberlin.edu |access-date=2015-05-12}}</ref>

=== Pitt and Camden ===
The theory of virtual representation was attacked in Britain by [[Charles Pratt, 1st Earl Camden]], and his ally [[William Pitt, 1st Earl of Chatham]]. William Pitt argued in 1766 that the Commons of Britain ought not to tax the '"Commons of America" without gaining consent of their representatives in stating, "even under former arbitrary reigns, Parliaments were ashamed of taxing a people without their consent, and allowed them representatives. Why did [Grenville] confine himself to Chester and Durham? He might have taken a higher example in Wales—Wales, that never was taxed by Parliament till it was incorporated."<ref name="bartleby.com" /> He then said, <blockquote>I am no courtier of America. I stand up for this kingdom. I maintain that the Parliament has a right to bind, to restrain America. Our legislative power over the colonies is sovereign and supreme. When it ceases to be sovereign and supreme, I would advise every gentleman to sell his lands, if he can, and embark for that country. When two countries are connected together like England and her colonies, without being incorporated, the one must necessarily govern. The greater must rule the less. But she must so rule it as not to contradict the fundamental principles that are common to both ... let the sovereign authority of this country over the colonies be asserted in as strong terms as can be devised, and be made to extend to every point of legislation whatsoever; that we may bind their trade, confine their manufactures, and exercise every power whatsoever, except that of taking their money out of their pockets without their consent."<ref>{{cite web|url=http://www.classicpersuasion.org/cbo/chatham/chat08.htm#N_5_ |author=Earl of Chatham|title=Right of Taxing America|date=January 14, 1766 |publisher=Classicpersuasion.org |access-date=2015-05-12}}</ref></blockquote>

In his first speeches in Parliament, Lord Camden vigorously attacked the declaratory act which was proposed to mollify the crown on the repeal of the Stamp Tax. After his first affirmation of "no taxation without representation" Camden was attacked by British PM Grenville, [[Chief Justice of the Common Pleas|Chief Justice]] [[James Mansfield]], [[Robert Henley, 1st Earl of Northington]], and others.<ref>16 Parliamentary History of England, London: Hansard, 1813, pp. 170-77. "Lord Northington, leaving the woolsack, commenced in a tone most insulting to the new Peer, and, what was much worse, most insulting to the people of America,--Benjamin Franklin being a listener below the bar ..." 5 Lord Campbell, Lives of the Lord Chancellors, p. 181.</ref> He responded:<blockquote>[T]he British Parliament have no right to tax the Americans. I shall not consider the Declaratory Bill now lying on your table; for to what purpose, but loss of time, to consider the particulars of a Bill, the very existence of which is illegal, absolutely illegal, contrary to the fundamental laws of nature, contrary to the fundamental laws of this constitution? A constitution grounded on the eternal and immutable laws of nature; a constitution whose foundation and centre is liberty, which sends liberty to every individual who may happen to be within any part of its ample circumference. Nor, my Lords, is the doctrine new, it is as old as the constitution; it grew up with it; indeed it is its support; taxation and representation are inseparably united; God hath joined them, no British parliament can separate them; to endeavour to do it, is to stab our very vitals. ... My position is this—I repeat it—I will maintain it to my last hour,—taxation and representation are inseparable; this position is founded on the laws of nature; it is more, it is itself an eternal law of nature; for whatever is a man's own, is absolutely his own; no man has a right to take it from him without his consent, either expressed by himself or representative; whoever attempts to do it, attempts an injury; whoever does it, commits a robbery; he throws down and destroys the distinction between liberty and slavery. Taxation and representation are coeval with and essential to the constitution. ... [T]here is not a blade of grass growing in the most obscure corner of this kingdom, which is not, which was not ever, represented since the constitution began; there is not a blade of grass, which when taxed, was not taxed by the consent of the proprietor. ... I can never give my assent to any bill for taxing the American colonies, while they remain unrepresented; for as to the distinction of a virtual representation, it is so absurd as not to deserve an answer; I therefore pass it over with contempt. The forefathers of the Americans did not leave their native country, and subject themselves to every danger and distress, to be reduced to a state of slavery: they did not give up their rights; they looked for protection, and not for chains, from their mother country; by her they expected to be defended in the possession of their property, and not to be deprived of it: for, should the present power continue, there is nothing which they can call their own; or, to use the words of Mr. Locke, 'What property have they in that, which another may, by right, take, when he pleases, to himself?'"<ref>16 Parliamentary History of England, London: Hansard, 1813, pp. 177-81.</ref></blockquote>In an appearance before Parliament in January 1766, former Prime Minister [[William Pitt, 1st Earl of Chatham|William Pitt]] stated:
<blockquote>The idea of a virtual representation of America in this House is the most contemptible that ever entered into the head of a man. It does not deserve a serious refutation. The Commons of America, represented in their several assemblies, have ever been in possession of the exercise of this their constitutional right, of giving and granting their own money. They would have been slaves if they had not enjoyed it.<ref>Walford Davis Green, ''William Pitt, Earl of Chatham and the Growth and Division of the British Empire, 1708–1778.'' 1901. p. 255.</ref></blockquote>

Grenville responded to Pitt, saying the disturbances in America "border on open rebellion; and if the doctrine I have heard this day be confirmed, nothing can tend more directly to produce a revolution." External and internal taxes are the same, argued Grenville.<ref>sFor legal questions surrounding the constitutional nature of the Imperial Crown-in-Parliament's right to legislate and tax for the British Isles and Empire, and the colonies' chartered rights to legislate and tax themselves see {{Cite journal
 | doi = 10.1017/S0265052505041026
| title = Natural Rights and Imperial Constitutionalism: The American Revolution and the Development of the American Amalgam
| journal = Social Philosophy and Policy
| volume = 22
| pages = 27–55
| year = 2005
| last1 = Zuckert | first1 = M. 
| s2cid = 144355061
}} and [http://www.princeton.edu/rbsc/exhibitions/lar/Lapidus-part_ii.pdf II THE AMERICAN CRISIS] for a source history</ref>

== Modern use in the United States ==
[[File:No tuition without representation Shimer College.jpg|thumb|upright|[[Shimer College]] student holds "No tuition without representation" sign during protest over school governance in 2010.]]
In the 1860s, [[suffragette]] [[Sarah E. Wall]] of [[Worcester, Massachusetts]] invoked the principle of "no taxation without representation", initiating an anti-tax protest in which she encouraged women not to pay taxes until they were [[Women's suffrage in the United States|granted the right to vote]]. Soon after she began this movement, the Worcester city tax collector sued Wall for refusing to pay taxes, and the case reached the [[Massachusetts Supreme Court]] in 1863. In "Wheeler v. Wall," the court ruled against Wall and held that despite not having the right to vote, women were still obligated to meet their tax burden. Even still, Wall refused to cooperate with the collector, and as a result, officers seized and sold her property in order to raise the money necessary to meet her tax obligation. After several years, Wall's inexorability eventually prevailed, as the collector began to ignore Wall and allow her to abstain from paying taxes.<ref name=UMKC>{{cite web|title=Address of Susan B. Anthony|url=https://law2.umkc.edu/faculty/projects/ftrials/anthony/anthonyaddress.html|work=University of Missouri-Kansas City School of Law|access-date=June 27, 2013}}</ref> In 1884, [[Susan B. Anthony]] cited Wall's audacity and willingness to stand up for women's suffrage, stating, "for the last twenty-five years, [she] has resisted the tax gatherer when he came around. I want you to look at her. She looks very harmless, but she will not pay a dollar of tax. She says when the Commonwealth of [[Massachusetts]] will give her the right of representation she will pay her taxes."<ref name=Sven>{{cite web|title=Debate on Woman Suffrage in the Senate of the United States, 2d Session, 49th Congress, December 8, 1886, and January 25, 1887|url=http://www.sveninho.com/book/2259482/Debate-on-Woman-Suffrage-in-the-Senate-of-the-United-States--2d-Session--49th-Congress--December-8--1886--and-January-25--1887/|work=Sven Digital Books|access-date=June 27, 2013|archive-url=https://archive.today/20130629091243/http://www.sveninho.com/book/2259482/Debate-on-Woman-Suffrage-in-the-Senate-of-the-United-States--2d-Session--49th-Congress--December-8--1886--and-January-25--1887/|archive-date=June 29, 2013|url-status=dead}}</ref>

The phrase is also used by other groups in America who pay various types of taxes ([[Sales tax|sales]], [[income tax|income]], [[property tax|property]]) but lack the ability to vote, such as [[Felony|felons]] (who are, in many states, [[Disenfranchisement|barred from voting]]), people who work in one state and live in another (thus having to pay income tax to a state they don't live in), or [[Twenty-sixth Amendment to the United States Constitution|people under 18]].<ref>[http://16tovote.com/reasons.html Top Reasons National Youth Rights Association of Southeast Florida Wants a Lower Voting Age] {{Webarchive|url=https://archive.today/20090602082927/http://16tovote.com/reasons.html |date=June 2, 2009 }}, 16tovote.com</ref>

To become citizens of the United States, [[Immigration to the United States|immigrants]] most often must be permanent residents for a period of time (usually five years).<ref>{{cite web |url=http://uscis.gov/graphics/services/factsheet/howdoi/B3.pdf |title=USCIS Home Page |publisher=Uscis.gov |access-date=2011-01-16 |url-status=dead |archive-url=https://web.archive.org/web/20060925104214/http://www.uscis.gov/graphics/services/factsheet/howdoi/B3.pdf |archive-date=September 25, 2006 }}</ref> Permanent residents must pay taxes on their worldwide income and, in most cases, cannot [[Elections in the United States|vote]]. However, throughout the 19th century, many states did allow immigrants to vote after they had declared their intention to become citizens. This was primarily because these new states were populated in large part by immigrants who had not yet attained citizenship. Throughout U.S. history, non-citizens have been allowed to vote in 40 U.S. states and territories.<ref name=hayduk2006>{{Citation
|title=Democracy For All: Restoring Immigrant Voting Rights In The United States
|first=Ronald
|last=Hayduk
|publisher=Routledge
|year=2006
|isbn=978-0-415-95073-2|pages=15–16}}</ref> As of 2005, non-citizens are allowed to vote in seven jurisdictions in the United States: Chicago and six towns in Montgomery County, Maryland.<ref name=immigrantvotingcurrent>{{cite web |url=http://www.immigrantvoting.org/statescurrent/statelist.html |title=Current Immigrant Voting Rights Practices and Movements |publisher=Immigrantvoting.org |date=April 20, 2005 |access-date=2011-01-16 |url-status=dead |archive-url=https://web.archive.org/web/20110726174157/http://www.immigrantvoting.org/statescurrent/statelist.html |archive-date=July 26, 2011 }}</ref> As of 2021, both Montpelier and Winooski, Vermont allow non-citizens to vote in municipal elections.<ref>{{Cite web|url=https://montpelierbridge.org/2021/06/montpelier-finally-gets-non-citizen-voting/|title = Montpelier Finally Gets Non-Citizen Voting|date = June 25, 2021}}</ref>

In 2009, the phrase "taxation without representation" was also used in the [[Tea Party protests]], where protesters were upset over increased government spending and taxes, and specifically regarding a growing concern amongst the group that the U.S. government is increasingly relying upon a form of taxation without representation through increased regulatory levies and fees which are allegedly passed via unelected government employees who have no direct responsibility to voters and cannot be held accountable by the public through elections.<ref name=foxchicago>{{cite web|url=http://www.myfoxchicago.com/dpp/news/TeaParty |title=Protestors Gather for Self-Styled Tea Party |publisher=Myfoxchicago.com |date=February 27, 2009 |access-date=2011-01-16}}</ref>

A modified version of the phrase, "no tuition without representation", is sometimes used in disputes over [[governance in higher education]] in the United States to emphasize student's rights to a voice in institutional decisions. The term first emerged in a 1977 dispute at [[Union County College]] in New Jersey.<ref>{{cite book|title=New Jersey's Union College: A History, 1933–1983|page=232
|url=https://books.google.com/books?isbn=0838631983|isbn=0-8386-3198-3
|first=Donald R. |last=Raichle|year=1983 
|publisher=Fairleigh Dickinson Univ Press
}}</ref> It has been used more recently{{When|date=March 2024}} in disputes at [[Dartmouth College]],<ref>{{cite news
|newspaper=[[The Dartmouth]]
|url=http://thedartmouth.com/2011/04/28/wang-no-tuition-without-representation/
|title=Wang: No Tuition Without Representation
|first=Ethan
|last=Wang
|date=April 28, 2011
|access-date=2015-01-21
|archive-date=May 18, 2015
|archive-url=https://web.archive.org/web/20150518095143/http://thedartmouth.com/2011/04/28/wang-no-tuition-without-representation/
|url-status=dead
}}</ref> [[UC Berkeley School of Law]],<ref>{{cite journal
 |journal=Student Lawyer|volume=30|page=31
|url=https://books.google.com/books?id=GHY4AQAAIAAJ
|year=2001|title=Title Unknown
}}</ref> and elsewhere.

{{clear right}}

=== District of Columbia ===
[[File:Washington, D.C. license plate, 2017.png|thumb|The standard-issue District of Columbia license plate bears the phrase, "End Taxation Without Representation".]]
{{See also|District of Columbia voting rights}}
In the United States, the phrase is used in the [[Washington, D.C.|District of Columbia]] as part of the [[District of Columbia voting rights|campaign for a vote]] in [[United States Congress|Congress]], to publicize the fact that District of Columbia residents pay federal taxes, but do not have representation in Congress. In November 2000, the D.C. Department of Motor Vehicles began issuing [[Vehicle registration plates of Washington, D.C.|license plates]] bearing the slogan "Taxation without representation".<ref name=wapo-2000-11-05>{{cite news
| title=Message Gets Rolling; D.C. Government Enlists Residents' Vehicles In Campaign for Congressional Representation
| first=Sewell
| last=Chan
| newspaper=The Washington Post
| page=C01
| date=November 5, 2000
| url=https://pqasb.pqarchiver.com/washingtonpost/access/63411917.html?FMT=ABS
| access-date=August 6, 2008
| archive-url=https://web.archive.org/web/20110501091023/https://pqasb.pqarchiver.com/washingtonpost/access/63411917.html?FMT=ABS
| archive-date=1 May 2011
}}</ref> In a show of support for the city, President [[Bill Clinton]] used the "Taxation Without Representation" plates on the [[Presidential state car (United States)|presidential limousine]]; however, President [[George W. Bush]] had the tags replaced to those without the motto shortly after taking office.<ref>{{cite news |title=Political License Plate Is Out, Bush Says |date=January 19, 2001 |url=https://query.nytimes.com/gst/fullpage.html?res=9C06E0DB173CF93AA25752C0A9679C8B63 |work=The New York Times |access-date=July 5, 2008 }}</ref> President [[Barack Obama]] announced his intention to use the plates with the motto beginning at his second inauguration.<ref>{{cite news |title=Obama's Limo To Get D.C. 'Taxation Without Representation' Tags |date=January 15, 2013 |url=http://livewire.talkingpointsmemo.com/entry/obamas-limo-to-get-dc-taxation-without-representation |work=Talking Points Memo |access-date=January 15, 2013}}</ref> President [[Donald Trump]] continued usage of the plates with the protest motto after he was elected, though he has stated he has "no position" on the issue of granting D.C. statehood.<ref>{{cite news|url=https://www.washingtonpost.com/local/dc-politics/trumps-limo-sports-dcs-protest-license-plate-taxation-without-representation/2017/01/26/2ae6431e-e3f3-11e6-a453-19ec4b3d09ba_story.html|title=Trump's limo sports D.C.'s protest license plates: 'Taxation Without Representation'|date=January 26, 2017|newspaper=The Washington Post|access-date=September 12, 2017}}</ref> In 2017, the phrase was modified to "End Taxation Without Representation".

In 2002, the [[Council of the District of Columbia]] authorized adding the slogan to the [[Flag of Washington, D.C.|D.C. flag]], but no new flag design was approved.<ref>[http://dccouncil.washington.dc.us/lims/getleg1.asp?legno=B14-0647 District of Columbia Flag Adoption and Design Act of 2002] {{webarchive|url=https://web.archive.org/web/20081201131909/http://dccouncil.washington.dc.us/lims/getleg1.asp?legno=B14-0647 |date=December 1, 2008 }}.</ref><ref name=wapo-2003-12-11>{{cite news
| title=First Mayor's Widow Favors a Fighting Flag
| last=Nakamura
| first=David
|author2=Woodlee, Yolanda
 | date=December 11, 2003
| page=DZ02
| url=https://www.washingtonpost.com/ac2/wp-dyn?pagename=article&contentId=A53056-2003Dec10&notFound=true
| access-date=August 6, 2008
| newspaper=The Washington Post
}}{{dead link|date=June 2021|bot=medic}}{{cbignore|bot=medic}}</ref> In 2007, the [[District of Columbia and United States Territories Quarters]] program was created based on the successful [[50 State Quarters]] program.<ref name=mintmint>[http://www.usmint.gov/mint_programs/DCAndTerritories/index.cfm?action=progBackground "District of Columbia and United States Territories Quarter Program"]. U.S. Mint. {{Webarchive|url=https://web.archive.org/web/20161228210342/http://www.usmint.gov/mint_programs/DCAndTerritories/index.cfm?action=progBackground |date=December 28, 2016 }}. Retrieved January 9, 2009.</ref> DC submitted designs containing the slogan, but they were rejected by the [[U.S. Mint]].<ref name="wapo-2008-02-28">{{cite news
| first=Paul
| last=Duggan
| title=Mint Rejects Voting Rights Message
| newspaper=The Washington Post
| date=February 28, 2008
| page=B03
| url=https://www.washingtonpost.com/wp-dyn/content/article/2008/02/27/AR2008022703445.html
| access-date=August 6, 2008
}}</ref>

== In other countries ==

=== Use in Australia ===
The first government of [[South Australia]] was by a [[South Australian Legislative Council|legislative council]], whose members were chosen by the Crown and from which office-bearers "Official Members" were selected by the Governor. [[John Stephens (editor)|John Stephens]] and his ''[[South Australian Register]]'' were among those who campaigned for democratic reform.<ref>{{cite news |url=https://nla.gov.au/nla.news-article38442211 |title=A Free Press and Mr John Stephens |newspaper=[[South Australian Register]] (Adelaide, SA : 1839–1900) |location=Adelaide, SA |date=April 1, 1850 |access-date=August 4, 2012 |page=3 |publisher=National Library of Australia}}</ref> Partial reform took place in 1851, when a majority of [[Members of the South Australian Legislative Council, 1851–1855]] were elected.

=== Modern use in Canada ===
In Canada, [[Quebec]] politician [[Gilles Duceppe]], former leader of the [[Bloc Québécois]], has repeatedly cited this phrase in defending the presence of his party in [[Ottawa]]. The Bloc is a [[Quebec sovereignty movement|Québec sovereigntist]] party solely running candidates in Canadian Federal elections in the province of Québec. Duceppe's evocation of the phrase implies that the proponents of Quebec's sovereigntist movement have the right to be represented in the body (which they are), the [[Parliament of Canada|Canadian Parliament]], which levies taxes upon them.<ref>{{cite web|url=http://www.macleans.ca/politics/ottawa/the-bloc-at-20-a-conversation-with-gilles-duceppe/|magazine=Maclean's|date=May 20, 2010|title=The Bloc at 20: a conversation with Gilles Duceppe|first=John|last=Geddes}}</ref> He will usually cite the sentence in its original English.<ref>{{cite news|magazine=L'actualité|date=November 1, 2005|first=Micheline|last=Lachance|title=Il fait bouger le Canada|url=http://www.lactualite.com/actualites/politique/il-fait-bouger-le-canada/}}</ref>

=== Modern use in Indonesia ===
During the [[2025 Indonesian protests]], Indonesian online users in solidarity with the protests have used a translated version of the term in Indonesian inside a mock [[emergency population warning]] screen originally created as an [[analog horror]], often associated with the movement, to oppose the planned 12% value-added tax hikes during the [[Prabowo Subianto#Presidency (2024–present)|Prabowo administration]].<ref>{{Cite web |last=Maharani |first=Frieska Ayu |date=2025-03-16 |title=Asal Usul Slogan "No Taxation Without Representation" |url=https://merdika.id/asal-usul-slogan-no-taxation-without-representation/ |access-date=2025-07-23 |website=Merdika.id |language=id}}</ref><ref>{{Cite web |last=Marinda |first=Aldehead |date=2024-11-20 |title=Trending Tagar Tolak PPN 12%, Desain Latar Biru Kembali Beredar |url=https://hypeabis.id/read/43512/trending-tagar-tolak-ppn-12-desain-latar-biru-kembali-beredar |access-date=2025-07-23 |website=Hypeabis |language=id}}</ref>

=== Modern use in the United Kingdom ===
British Prime Minister [[John Major]] used a modified version of the quote, with the order reversed, in October 1995, when at the [[United Nations]]'s 50th Anniversary celebrations he said, "It is not sustainable for states to enjoy representation without taxation," in order to criticize the billion-dollar [[arrears]] of the United States' payments to the UN, echoing a statement made the previous month at the opening session of the UN General Assembly by UK Foreign Secretary [[Malcolm Rifkind]].<ref>{{cite web|url=https://www.globalpolicy.org/finance/chronol/fin1995.htm |title=Chronology of the United Nations Financial Crisis: 1995 – Global Policy Forum |publisher=Globalpolicy.org |access-date=2011-01-16}}</ref>

==See also==
* [[Social contract]]
* [[Tax resistance in the United States]]
* 1628 [[Petition of Right]]
* [[One person, one vote]]

==References==
'''Specific'''
{{reflist}}

'''General'''
* William S . Carpenter, "Taxation Without Representation" in ''Dictionary of American History, Volume 7'' (1976)
* John C. Miller, ''Origins of the American Revolution.'' 1943.
* [[Edmund Morgan (historian)|Edmund Morgan]]. '' Inventing the People: The Rise of Popular Sovereignty in England and America'' (1989)
* [[J. R. Pole]]; ''Political Representation in England and the Origins of the American Republic'' (1966)
* Slaughter, Thomas P. ''The Tax Man Cometh: Ideological Opposition to Internal Taxes, 1760-1790.''
* Unger, Harlow, ''John Hancock, Merchant King and American Patriot'', 2000, {{ISBN|0-7858-2026-4}}
* {{cite journal |last1=Slaughter |first1=Thomas P. |title=The Tax Man Cometh: Ideological Opposition to Internal Taxes, 1760-1790 |journal=The William and Mary Quarterly |date=1984 |volume=41 |issue=4 |pages=566–591 |doi=10.2307/1919154 |jstor=1919154 }}

{{Tax resistance}}
{{American Revolutionary War}}
{{Types of justice}}
[[Category:Accountability]]
[[Category:Sovereignty]]
[[Category:American political catchphrases]]
[[Category:American Revolution]]
[[Category:United States constitutional law]]
[[Category:Home rule and voting rights of the District of Columbia]]
[[Category:History of taxation in the United States]]
[[Category:1760s neologisms]]
[[Category:1760s quotations]]