Gail Blackman STAMP DUTY. Hist. A tax raised by requiring stamps sold by the government to be affixed to designated documents, thus forming part of the perpetual revenue. See stamp tax under TAX. [Cases: Internal Revenue 4390-4409; Taxation (;::2218.] "A fifth branch of the perpetual revenue consists in the stamp duties, which are a tax imposed upon all parch” ment and paper whereon any legal proceedings, or private instruments of almost any nature whatsoever, are written: and also upon licenses ... and pamphlets containing less than six sheets of paper. These imposts are very various, according to the nature of the thing stamped, rising gradué ally from a penny to ten pounds: 1 William Blackstone, Commentaries on the Laws of England 312-13
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