I acknowledge that there were rotten boroughs, but I doubt they would send 100 to Parliament.
I looked this up in Thomas Fleming's Perils Of Peace (America's Struggle for Survival after Yorktown), p. 84-85.
...Only 215 thousand males could vote, and this privilege was distributed with an utter disregard for population. The city of London had eight seats in Parliament, while the rural county of Cornwall...had forty-four. There were no representatives for good-sized cities such as Manchester and Birmingham.
So my memory of reading that book was not entirely accurate, apparently no "rotten borough" was able to send 100 to Parliament but my main point stands that there was rampant taxation without representation even in the mother country during the time of the Revolution.