INTRODUCTION:

A combination of colonial opposition and internal British politics (especially caused by pressure by British merchants hurt by colonial boycotts) led caused the Grenville government to topple. The new Prime minister, Lord Rockingham, called for the repeal of the Stamp Act which Parliament did in early 1766. But Rockingham did not want it to appear that Britain had accepted the colonial view of the British Constitution or that the government had caved in to riots and protests, so Rockingham also led the call for the passage of the Declaratory Act, which reaffirmed Parliament's unlimited right to tax all members of the British Empire.

 DOCUMENT:

While Parliament repealed the Stamp Act in early 1766, the British Parliament, through the Declaratory Act, reaffirmed Parliament's unlimited right to tax:

 An Act for the better securing the dependency of his Majesty's dominions in America upon the crown and parliament of Great Britain.

 Whereas several of the houses of representatives in his Majesty's colonies and plantations in America, have of late, against law, claimed to themselves, or to the general assemblies of the same, the sole and exclusive right of imposing duties and taxes upon his Majesty's subjects in the said colonies and plantations; and have, in pursuance of such claim, passed certain votes, resolutions, and orders, derogatory to the legislative authority of parliament, and inconsistent with the dependency of the said colonies and plantations upon the crown of Great Britain: . . . be it declared . . . , That the said colonies . . . in America have been, are, and of right ought to be, subordinate unto, and dependent upon the imperial crown and parliament of Great Britain; and that the King's majesty, by and with the advice and consent of the lords . . . and commons of Great Britain, in parliament assembled, had, hath, and or right out to have, full power and authority to make laws and statutes of sufficient force and validity to bind the colonies and people of America, subjects of the crown of Great Britain, in all cases whatsoever.

 
And be it further declared . . . , That all resolutions, votes, orders, and proceedings, in any of the said colonies . . . , whereby the power and authority of the parliament of Great Britain, to make laws and statutes as aforesaid, is denied, or drawn into question, are, and are hereby declared to be, utterly null and void to all intents and purposes whatsoever.
 

Source: 27 Statutes at Large 19 (1767)