entary revenue in America, and therefore differed not in
principle from the tax imposed by the Stamp Act. "The colonists
contended that there was no real difference between the principle of
these new duties and the Stamp Act. They were both designed to raise a
revenue in America, and in the same manner. The payment of the duties
imposed by the Stamp Act might have been evaded by the total disuse of
stamped paper, and so might the payment of these duties by the total
disuse of those articles on which they were laid; but in neither case
without great difficulty. The Revenue Act of 1767 produced resolves,
petitions, addresses, remonstrances, similar to those with which the
colonists opposed the Stamp Act. It also gave rise to a second
association for suspending further importations of British manufactures
till those offensive duties should be taken off."[300]

The year 1767 closed with enlarging and multiplying associations to
dispense with the use of goods of British manufacture, the appointment
of Lord North to succeed Charles Townshend as Chancellor of the
Exchequer, and of the Earl of Hillsborough to succeed the Earl of
Shelburne as Secretary of State for the Colonies. Lord North had voted
for the Stamp Act and against its repeal; and Lord Hillsborough was less
indulgent to the colonies than Lord Shelburne.

FOOTNOTES:

[Footnote 291: "This affair being brought before the House occasioned
many debates, and some vigorous measures were proposed. June 15th, a
Bill was passed by which the Governor, Council, and Assembly of New York
were prohibited from passing or assenting to any Act of Assembly for any
purpose whatsoever, till they had in every respect complied with all the
terms of the Act of Parliament. This restriction, though limited to one
colony, was a lesson to them all, and showed their comparative
inferiority, when brought in question with the supreme legislative
power." (Annual Register for 1767, Vol. X., p. 48.)]

[Footnote 292: The carrying into effect of the Billeting Act in Boston
is thus stated by Mr. Holmes:

"An Act had been passed by Parliament, the same session in which the
Stamp Act was passed, that obliged the Colonial Assemblies to provide
quarters for the soldiers, and furnish them with fire, beds, candles,
and other articles at the expense of the colonies. The jealousy of
Massachusetts was awakened by the attempt of the Governor to execute
this law. In June an addition was made to the Britis