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In 1776, the American Colonies delcared their independence from Great Britain.
The colonial regions in the 1700s were the New England Colonies, the Middle Colonies, the Southern Colonies, and the Back Country. The Back Country was near the Appalachian Mountains.
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During the 1700s the only authority that had the power to levy taxes in the American Colonies would have been the King of England along with the British Parliament. At the time of the American Revolution the King was George III. This was just one cause of the Revolution. The Colonies had no Representatives in the Parliament.
the policy of Salutary Neglect