It was hardly for the purpose of restoring the prestige of Samuel Adams, though nothing could have been better designed to that end, that Lord North, rising in the House of Commons on April 17, 1773, offered a resolution permitting the East India Company to export teas stored in its English warehouses free of all duties save the 3_d._ tax in America. Many years later the Whig pamphleteer Almon asserted that the measure was inspired by the king's desire to "try the question with America." The statement is unsupported by contemporary evidence. Lord North said that the measure was intended solely in the interest of the Company, which had in fact but just been rescued from bankruptcy by the interposition of the Government, and the resolution was passed into law without comment and without opposition. Information obtained from reliable American merchants determined the directors to take advantage of the opportunity thus offered. They were assured that, although there was strong opposition to the 3_d._ tax, "mankind are in general governed by interest," and "the Company can afford their teas cheaper than the Americans can smuggle them from foreigners, which puts the success of the design beyond a doubt." Acting upon this assurance, cargoes of assorted teas amounting to 2051 chests were sent to the four ports of Boston, New York, Philadelphia, and Charleston.
But the American merchants who advised this step had fatally misjudged the situation. The approach of the tea-ships was the signal for instant and general opposition. Smugglers opposed the East India Company venture because it threatened to destroy the very lucrative Holland trade; the fair trader because it conferred a monopoly upon an English corporation, but above all because, if the Company could sell its tea, the non-importation agreement, that favorite conservative method of obtaining redress, at once effective and legal, would have proved after all a useless measure. Unless they were ready for decisive action, the long struggle against Parliamentary taxation must end in submission. Many conservatives were content to try non-consumption agreements; but it was a foregone conclusion that if the tea was once landed, it would be sold, and a great majority were in favor of destroying it or sending it back to England. The latter method was employed in New York and Philadelphia; but in Boston Governor Hutchinson refused to issue return clearance papers until the cargoes were discharged. There the radicals, with the moral support of the great body of conservative citizens, carried the day. On December 16, 1773, undisturbed by the English ships of war, men disguised as Mohawks, "no ordinary Mohawks, you may depend upon it," boarded the East India Company's vessels and emptied its tea into Boston Harbor.