Option 1 states that both the assertion (A) and the reason (R) are true, and that R is the correct explanation of A.

The assertion (A) states that the Americans refused to pay taxes imposed by the British Parliament during the American War of Independence. This is generally true. The American colonists were upset about being taxed by a Parliament in which they had no elected representation.

The reason (R) states that the Americans had no representation in the British Parliament. This is also true. The American colonists did not have any representatives in the British Parliament to voice their concerns or protect their interests when it came to taxation.

Therefore, option 1 is correct. Both A and R are individually true, and R is indeed the correct explanation of A. The lack of representation in the British Parliament was one of the main reasons why the Americans refused to pay the taxes imposed during the American War of Independence, as they believed it was unjust to be taxed without having a voice in the decision-making process.