He has plundered our seas, ravaged our Coasts, burnt our Towns, and destroyed the Lives of our people.

This charge points to the fact that King George had declared war on the Americans. It refers specifically to the burning by British troops of several American towns. The British considered that the Americans were in open rebellion against their lawful rulers. But for the Americans, their "lawful rulers" were the very colonial legislatures and town meetings that were declared closed by British decress and under attack by British troops.