Titled The American Revenue Act of 1764. On April 5, 1764, Parliament passed a modified version of the Sugarand Molasses Act (1733), which was about to expire. Under the Molasses Actcolonial merchants had been required to pay a tax of six pence per gallon on the importation of foreign molasses.
The Sugar Act, also known as the American Revenue Act, was a revenue-raising act passed by the British Parliament of Great Britain in April of 1764. The earlier Molasses Act of 1733, which had imposed a tax of six pence per gallon of molasses, had never been effectively collected due to colonial resistance and evasion.