Answer:
Merchants in New England
Explanation:
The letter above written by the Lawyer, James Dickinson, was a response to the taxation imposed by Charles Townshend on the American colonists. After the Stamp Act of 1965 was repealed in Charles Townshend came back two years later to impose import duties and high taxes on the colonists so as to offset the financial crisis of Britain. This did not go down well with the inhabitants of the American colonies.
Merchants were also worried about this development for it would have an impact on their trade which was mostly about importation and exportation. This protest was to culminate in the revolution by the American colonies.