Note 297 — Chapter XIII

The Commissioners, from the first moment of their institution, had been an eyesore to the people of Boston. This, though partly owing to their active zeal in detecting smugglers, principally arose from the association which existed in the minds of the inhabitants between the Board of Customs and an American revenue. The Declaratory Act of 1766, the Revenue Act of 1767, together with the pomp and expense of this Board, so disproportionate to the small income of the present duties, conspired to convince not only the few who were benefitted by smuggling, but the great body of enlightened freemen, that further and greater impositions of parliamentary taxes were intended. In proportion as this opinion gained ground, the inhabitants became more disrespectful to the executive officers of the revenue, and more disposed, in the frenzy of patriotism, to commit outrages on their persons and property. The constant bickering that existed between them and the inhabitants, together with the steady opposition given by the latter to the discharge of the official duties of the former, induced the Commissioners and friends of an American revenue to solicit the protection of a regular force at Boston. In compliance with their wishes, his Majesty ordered two regiments and some armed vessels to repair thither for supporting and assisting the officers of Customs in the execution of their duty. (Ramsay's Colonial History, Vol. I., Chap. iii., pp. 355, 356.)