Answer;
New England merchants and southern planters
Step-by-step explanation;
-The Sugar Act was passed in 1764 and the Stamp Act was passed a year later in 1765. Both were designed to raise revenue for the British.The Stamp Act was the first direct tax on domestically produced and consumed items.
-In their fight against British taxes such as the Stamp Act and the Sugar Act of 1764, New England merchants allied with artisans, southern planters, and laborers. The New England merchants, southern planters, and royalists made up the colonial elite and, at first, generally cooperated with each other. After 1750, changes in tax and trade policies split the colonial elite, permitting the radical elements of colonial society to cause a revolution.