The document discusses the differing viewpoints between England and New England on taxation and laws for the colonies as expressed in the Stamp Act and Declaratory Act of 1766. The Declaratory Act asserted England's right to tax and legislate New England without its consent, while the Stamp Act argued that without representation, New England should not be taxed or subject to new laws. New England maintained that as English subjects, it was entitled to the same rights of representation in Parliament as other English subjects.