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Parliament, under Prime Minister George Grenville, asserted that it had the power to impose taxes on British colonies based on the principle that the colonies were subject to British law and governance. Grenville argued that since the colonies benefited from British protection and military support, they should contribute to the costs of their defense and administration. This justification was rooted in the belief that all subjects of the British Empire, regardless of location, were obligated to pay taxes to the Parliament. Additionally, Grenville maintained that the taxes were necessary to help alleviate Britain's debt following the French and Indian War.

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