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The American Revenue Act of 1764, so called Sugar Act, was a law that attempted to curb the smuggling of sugar and molasses in the colonies by reducing the previous tax rate and enforcing the collection of duties.
It was introduced by the new British Prime Minister, George Grenville. The 1764 Sugar Act amended the existing 1733 Sugar and Molasses Act. The goal of this law was threefold. First, the British realized that smuggling was close to endemic and that the rule of law was being undermined by illegal trade.