3. c. 12) was an act of the Parliament of Great Britain that declared Parliament would not impose any duty, tax, or assessment for the raising of revenue in any of the colonies of British America or the British West Indies.

The act declared that Parliament would not impose any duty, tax, or assessment for the raising of revenue in any of the colonies.

In making this concession, Parliament was taking the position that American colonists had advocated a decade earlier, most notably John Dickinson in his 1767 and 1768 "Letters from a Farmer in Pennsylvania".

[2] By the time the statute was enacted, it was too late to have any effect on the war: the dispute was no longer specifically about taxation, and the colonies had already declared independence.

Additionally, according to legal historian John Phillip Reid, "As a matter of constitutional law the statute was meaningless",[citation needed] because future parliaments would not be bound by the current parliament's pledge not to impose taxes.