<P> The North ministry's solution was the Tea Act, which received the assent of King George on May 10, 1773 . This act restored the East India Company's full refund on the duty for importing tea into Britain, and also permitted the company, for the first time, to export tea to the colonies on its own account . This would allow the company to reduce costs by eliminating the middlemen who bought the tea at wholesale auctions in London . Instead of selling to middlemen, the company now appointed colonial merchants to receive the tea on consignment; the consignees would in turn sell the tea for a commission . In July 1773, tea consignees were selected in New York, Philadelphia, Boston, and Charleston . </P> <P> The Tea Act retained the three pence Townshend duty on tea imported to the colonies . Some members of Parliament wanted to eliminate this tax, arguing that there was no reason to provoke another colonial controversy . Former Chancellor of the Exchequer William Dowdeswell, for example, warned Lord North that the Americans would not accept the tea if the Townshend duty remained . But North did not want to give up the revenue from the Townshend tax, primarily because it was used to pay the salaries of colonial officials; maintaining the right of taxing the Americans was a secondary concern . According to historian Benjamin Labaree, "A stubborn Lord North had unwittingly hammered a nail in the coffin of the old British Empire ." </P> <P> Even with the Townshend duty in effect, the Tea Act would allow the East India Company to sell tea more cheaply than before, undercutting the prices offered by smugglers, but also undercutting colonial tea importers, who paid the tax and received no refund . In 1772, legally imported Bohea, the most common variety of tea, sold for about 3 shillings (3s) per pound . After the Tea Act, colonial consignees would be able to sell it for 2 shillings per pound (2s), just under the smugglers' price of 2 shillings and 1 penny (2s 1d). Realizing that the payment of the Townshend duty was politically sensitive, the company hoped to conceal the tax by making arrangements to have it paid either in London once the tea was landed in the colonies, or have the consignees quietly pay the duties after the tea was sold . This effort to hide the tax from the colonists was unsuccessful . </P> <P> In September and October 1773, seven ships carrying East India Company tea were sent to the colonies: four were bound for Boston, and one each for New York, Philadelphia, and Charleston . In the ships were more than 2,000 chests containing nearly 600,000 pounds of tea . Americans learned the details of the Tea Act while the ships were en route, and opposition began to mount . Whigs, sometimes calling themselves Sons of Liberty, began a campaign to raise awareness and to convince or compel the consignees to resign, in the same way that stamp distributors had been forced to resign in the 1765 Stamp Act crisis . </P>

In what part of boston did the boston tea party take place