Yes. The British government needed help to pay for the French and Indian War which they helped the colonists fight. The colonists should have helped pay for their war. Besides at this time colonists were still British officials. The government had every right to tax them.
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Neutralist in the Revolutionary War included members of Parliament and Colonial slaves. Neutralist were loyal to England but didn't feel it was right to tax the American colonies.
Declaratory Act
They thought that since they had protected the colonies in the french and Indian war, that they had the right to tax them to pay off the debt.
what happened after the colonies rejected the tax
The British would open the Boston Harbor when the New England Colonies pay back the tax from the Boston Tea Party.