that the colonies were legally British corporations subordinate to the British Parliament, and they pointed to numerous instances where Parliament had made laws in the past that were binding on the colonies. Parliament insisted that the colonists effectively enjoyed a "virtual representation", as most British people did, since only a small minority of the British population elected representatives to Parliament. However, Americans such as James Otis maintained that there was no one in Parliament responsible specifically for any colonial constituency, so they were not "virtually represented" by anyone in Parliament at all. The Rockingham government came to power in July 1765, and Parliament debated whether to repeal the stamp tax or to send an army to enforce it. Benjamin Franklin made the case for repeal, explaining that the colonies had spent heavily in manpower, money, and blood defending the empire in a series of wars against the French and indigenous people, and that further taxes to pay for those wars were unjust and might bring about a rebellion. Parliament agreed and repealed the tax on February 21, 1766, but they insisted in the Declaratory Act of March 1766 that they retained full power to make laws for the colonies "in all cases whatsoever". The repeal nonetheless caused widespread celebrations in the colonies. 1767–1773: Townshend Acts and the Tea Act In 1767, the Parliament passed the Townshend Acts which placed duties on a number of staple goods, including paper, glass, and tea, and established a Board of Customs in Boston to more rigorously execute trade regulations. The new taxes were enacted on the belief that Americans only objected to internal taxes and not to external taxes such as custom duties. However, in his widely read pamphlet, Letters from a Farmer in Pennsylvania, John Dickinson argued against the constitutionality of the acts because their purpose was to raise revenue and not to regulate trade. Colonists responded to the taxes by organizing new boycotts of British goods. These boycotts were less effective, however, as the goods taxed by the Townshend Acts were widely used. In February 1768, the Assembly of Massachusetts Bay issued a circular letter to the other colonies urging them to coordinate resistance. The governor dissolved the assembly when it refused to rescind the letter. Meanwhile, a riot broke out in Boston in June 1768 over the seizure of the sloop Liberty, owned by John Hancock, for alleged smuggling. Customs officials