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Best Answer: The molassis act of 1733 place a high tariff on sugar. As a result, american importers found it difficult and avoided paying the tariff. In order to prevent bribery and corruption that resulted from not wanting to pay this tariff, the Sugar Act of 1764 was introduced. Its significance, apart from to stop American importers from bribing the custom collectors, was to lower the tariff and to ensure that the lower tariff was being collected.
From the British point of view, it was only right that American colonists should pay their fair share of the costs for their own defense. If additional revenue could also be realized through stricter control of navigation and trade, so much the better. Thus the British began their attempts to reform the imperial system. In 1764, Parliament enacted the Sugar Act, an attempt to raise revenue in the colonies through a tax on molasses. Although this tax had been on the books since the 1730s, smuggling and laxity of enforcement had blunted its sting. Now, however, the tax was to be enforced.