In the early stages of the American Revolution, colonists in North America followed rules imposed upon them by the British Parliament because the colonies were not represented in Parliament. According to the British constitution, colonists argued, taxes could only be levied on British subjects with their consent. Because the colonists were represented only in their provincial assemblies, they said, only those legislatures could levy taxes in the colonies. This concept was famously expressed as "No taxation without representation."
George Grenville defended all the taxes by arguing that the colonists were virtually represented in Parliament, a position that had critics on both sides of the Atlantic. William Pitt, a defender of colonial rights, ridiculed virtual representation, calling it "the most contemptible idea that ever entered into the head of a man; it does not deserve serious refutation." Parliament rejected criticism of the concept, and passed the Declaratory Act in 1766, asserting the right of Parliament to legislate for the colonies "all cases whatsoever." This was another lead into the American Revolution.