The colonists' objection to taxation without representation by the British government is reflected in the grievance "Imposing Taxes on us without our Consent," which is stated in the Declaration of Independence. The Framers of the U.S. Constitution solved this issue by creating a structure that expressly gives Congress, the legislative branch, the authority to impose taxes.
Option C, "Only Congress can pass laws on taxation," is consistent with the constitutional idea that elected officials have the exclusive authority to impose taxes. Congress has the power to impose and collect taxes, duties, imposts, and excises, as stated in Article I, Section 8 of the Constitution.