It was Parliament that had tried to tax them, in their view unjustly. The Declaratory Act had declared that Parliament could pass any Act it saw fit in regards to America. This idea of unlimited parliamentary sovereignty was anathema to Americans. They were concerned above all to ensure that their Constitution safeguarded liberty and this could not be done if the legislative body could pass any law it saw fit by a simple majority.

Also, the fact that the Upper House of Parliament was composed of hereditary legislators struck the Founding Fathers as absurd. As the Federalist No. 63 stated:

But if anything could silence the jealousies on this subject, it ought to be the British example. The Senate there instead of being elected for a term of six years, and of being unconfined to particular families or fortunes, is an hereditary assembly of opulent nobles. The House of Representatives, instead of being elected for two years, and by the whole body of the people, is elected for seven years, and, in very great proportion, by a very small proportion of the people. Here, unquestionably, ought to be seen in full display the aristocratic usurpations and tyranny which are at some future period to be exemplified in the United States. Unfortunately, however, for the anti-federal argument, the British history informs us that this hereditary assembly has not been able to defend itself against the continual encroachments of the House of Representatives; and that it no sooner lost the support of the monarch, than it was actually crushed by the weight of the popular branch.