砂糖法
After its victory in the Seven Years' War (1756–1763), the British Empire was deeply in debt. Looking for new sources of revenue, the British Parliament sought, for the first time, to directly tax the colonies, beginning with the Sugar Act of 1764. The earlier Molasses Act of 1733, a tax on shipments from the West Indies, had produced hardly any revenue because it was widely bypassed by smuggling, which was seen as a victimless crime.