They were also looking for ways to reestablish control over the colonial governments that had become increasingly independent while the Crown was distracted by the war.
The colonies refused to pay the levies required by the Townsend Acts claiming
they had no obligation to pay taxes imposed by a Parliament in which they had
no representation. In response, Parliament retracted the taxes with the exception
of a duty on tea - a demonstration of Parliament's ability and right to tax the
colonies.
In about three hours from the time we went on board, we had thus broken and thrown overboard every tea chest to be found in the ship
"By reducing the tax on imported British tea, this act gave British merchants an unfair advantage in selling their tea in America. American colonists condemned the act, and many planned to boycott tea.
"