The declatory act of 1766 stated

Declaratory Act, (1766), declaration by the British Parliament that accompanied the repeal of the Stamp Act. It stated that the British Parliament's taxing authority was the same in America as in Great Britain. Parliament had directly taxed the colonies for revenue in the Sugar Act (1764) and the Stamp Act (1765).

that the British Parliament's taxing authority was the same in America as in Great Britain.