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Stamp act - Wikipedia

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class="vector-toc-numb">2</span> <span>United Kingdom</span> </div> </a> <button aria-controls="toc-United_Kingdom-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle United Kingdom subsection</span> </button> <ul id="toc-United_Kingdom-sublist" class="vector-toc-list"> <li id="toc-Stamps_Act_1694" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Stamps_Act_1694"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Stamps Act 1694</span> </div> </a> <ul id="toc-Stamps_Act_1694-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Stamp_Act_1712" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Stamp_Act_1712"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Stamp Act 1712</span> </div> </a> <ul id="toc-Stamp_Act_1712-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Stamp_Duties_Management_Act_1891_and_Stamp_Act_1891" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Stamp_Duties_Management_Act_1891_and_Stamp_Act_1891"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Stamp Duties Management Act 1891 and Stamp Act 1891</span> </div> </a> <ul id="toc-Stamp_Duties_Management_Act_1891_and_Stamp_Act_1891-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-The_modern_UK_Stamp_Act" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#The_modern_UK_Stamp_Act"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>The modern UK Stamp Act</span> </div> </a> <ul id="toc-The_modern_UK_Stamp_Act-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Israel" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Israel"> 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data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"><span class="mw-redirectedfrom">(Redirected from <a href="/w/index.php?title=Stamp_Act&amp;redirect=no" class="mw-redirect" title="Stamp Act">Stamp Act</a>)</span></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Legislation placing a tax on documents</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">This article is about the general topic. For the tax on newspapers in the United Kingdom, see <a href="/wiki/Stamp_Act_1712" title="Stamp Act 1712">Stamp Act 1712</a>. For the tax on printed material in the Thirteen Colonies, see <a href="/wiki/Stamp_Act_1765" title="Stamp Act 1765">Stamp Act 1765</a>.</div> <p>A <b>stamp act</b> is any legislation that requires a tax to be paid on the transfer of certain documents. Those who pay the tax receive an official stamp on their documents, making them legal documents. A variety of products have been covered by stamp acts including <a href="/wiki/Playing_cards" class="mw-redirect" title="Playing cards">playing cards</a>, <a href="/wiki/Dice" title="Dice">dice</a>, <a href="/wiki/Patent_medicine" title="Patent medicine">patent medicines</a>, <a href="/wiki/Cheque" title="Cheque">cheques</a>, <a href="/wiki/Mortgage_law" title="Mortgage law">mortgages</a>, <a href="/wiki/Contract" title="Contract">contracts</a>, <a href="/wiki/Marriage_license" title="Marriage license">marriage licenses</a> and <a href="/wiki/Newspaper" title="Newspaper">newspapers</a>. The items may have to be <a href="/wiki/Impressed_duty_stamp" title="Impressed duty stamp">physically stamped</a> at approved government offices following payment of the duty, although methods involving annual payment of a fixed sum or purchase of <a href="/wiki/Revenue_stamp" title="Revenue stamp">adhesive stamps</a> are more practical and common. </p><p>This system of taxation was first devised in the <a href="/wiki/Netherlands" title="Netherlands">Netherlands</a> in 1624 after a public competition to find a new form of tax.<sup id="cite_ref-dagnall_1-0" class="reference"><a href="#cite_note-dagnall-1"><span class="cite-bracket">&#91;</span>1<span class="cite-bracket">&#93;</span></a></sup> Stamp acts have been enforced in many countries, including Australia, Canada, People's Republic of China, Ireland, India, Malaysia, Israel, the United Kingdom, and the United States of America. </p><p>The taxes raised under a stamp act are called <a href="/wiki/Stamp_duty" title="Stamp duty">stamp duty</a>. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Australia">Australia</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=1" title="Edit section: Australia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Stamps acts were enacted in various <a href="/wiki/States_and_territories_of_Australia" title="States and territories of Australia">Australian states</a> in 1878, 1882, 1886, 1890, and 1894, with amendments from 1892 to 1907.<sup id="cite_ref-YearBook1908_2-0" class="reference"><a href="#cite_note-YearBook1908-2"><span class="cite-bracket">&#91;</span>2<span class="cite-bracket">&#93;</span></a></sup> According to these acts, stamps were required on many types of business transactions: <a href="/wiki/Negotiable_instrument" title="Negotiable instrument">negotiable instruments</a>, <a href="/wiki/Promissory_note" title="Promissory note">promissory notes</a>, <a href="/wiki/Bill_of_lading" title="Bill of lading">bills of lading</a>, and <a href="/wiki/Receipt" title="Receipt">receipts</a>.<sup id="cite_ref-YearBook1908_2-1" class="reference"><a href="#cite_note-YearBook1908-2"><span class="cite-bracket">&#91;</span>2<span class="cite-bracket">&#93;</span></a></sup> </p><p>In <a href="/wiki/Western_Australia" title="Western Australia">Western Australia</a>, duties of this type were overhauled in the Western Australian Stamp Act 1921, which took effect on 1 January 2010.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">&#91;</span>3<span class="cite-bracket">&#93;</span></a></sup> In <a href="/wiki/South_Australia" title="South Australia">South Australia</a>, the Stamp Duties Act 1923 was first enacted in 1923, then revised or amended almost yearly until its current version of 2017.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">&#91;</span>4<span class="cite-bracket">&#93;</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="United_Kingdom">United Kingdom</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=2" title="Edit section: United Kingdom"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Stamps_Act_1694">Stamps Act 1694</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=3" title="Edit section: Stamps Act 1694"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><style data-mw-deduplicate="TemplateStyles:r1257001546">.mw-parser-output .infobox-subbox{padding:0;border:none;margin:-3px;width:auto;min-width:100%;font-size:100%;clear:none;float:none;background-color:transparent}.mw-parser-output .infobox-3cols-child{margin:auto}.mw-parser-output .infobox .navbar{font-size:100%}@media screen{html.skin-theme-clientpref-night .mw-parser-output .infobox-full-data:not(.notheme)>div:not(.notheme)[style]{background:#1f1f23!important;color:#f8f9fa}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .infobox-full-data:not(.notheme) div:not(.notheme){background:#1f1f23!important;color:#f8f9fa}}@media(min-width:640px){body.skin--responsive .mw-parser-output .infobox-table{display:table!important}body.skin--responsive .mw-parser-output .infobox-table>caption{display:table-caption!important}body.skin--responsive .mw-parser-output .infobox-table>tbody{display:table-row-group}body.skin--responsive .mw-parser-output .infobox-table tr{display:table-row!important}body.skin--responsive .mw-parser-output .infobox-table th,body.skin--responsive .mw-parser-output .infobox-table td{padding-left:inherit;padding-right:inherit}}</style><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Stamps Act 1694</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/140px-Coat_of_Arms_of_England_%281694-1702%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/210px-Coat_of_Arms_of_England_%281694-1702%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/280px-Coat_of_Arms_of_England_%281694-1702%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_England" title="Parliament of England">Parliament of England</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for granting to theire Majesties severall Dutyes upon Velum Parchment and Paper for Four Yeares towards carryyng on the warr against France.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/5_%26_6_Will._%26_Mar." class="mw-redirect" title="5 &amp; 6 Will. &amp; Mar.">5 &amp; 6 Will. &amp; Mar.</a> c. 21</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">25 April 1694</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Coming_into_force" class="mw-redirect" title="Coming into force">Commencement</a></th><td class="infobox-data dtstart">28 June 1694</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">1 January 1871</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label">Amended by</th><td class="infobox-data">Stamps (Amendment) Act 1694</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Inland_Revenue_Repeal_Act_1870" title="Inland Revenue Repeal Act 1870">Inland Revenue Repeal Act 1870</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://www.british-history.ac.uk/statutes-realm/vol6/pp495-502">Text of statute as originally enacted</a></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Stamps (Amendment) Act 1694</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/140px-Coat_of_Arms_of_England_%281694-1702%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/210px-Coat_of_Arms_of_England_%281694-1702%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/280px-Coat_of_Arms_of_England_%281694-1702%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_England" title="Parliament of England">Parliament of England</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for explaineing and regulateing several Doubts Duties and Penalties in the late Act for granting several Duties upon Velum Parchment and Paper and for ascertaineing the Admeasurement of the Tunnage of Ships.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/6_%26_7_Will._%26_Mar." class="mw-redirect" title="6 &amp; 7 Will. &amp; Mar.">6 &amp; 7 Will. &amp; Mar.</a> c. 12</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">22 April 1695</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">1 January 1871</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label">Amends</th><td class="infobox-data">Stamps Act 1694</td></tr><tr><th scope="row" class="infobox-label">Amended by</th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1867" title="Statute Law Revision Act 1867">Statute Law Revision Act 1867</a></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Inland_Revenue_Repeal_Act_1870" title="Inland Revenue Repeal Act 1870">Inland Revenue Repeal Act 1870</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://www.british-history.ac.uk/statutes-realm/vol6/pp592-593">Text of statute as originally enacted</a></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Stamps Act 1697</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/140px-Coat_of_Arms_of_England_%281694-1702%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/210px-Coat_of_Arms_of_England_%281694-1702%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/280px-Coat_of_Arms_of_England_%281694-1702%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_England" title="Parliament of England">Parliament of England</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for granting to His Majesty His Heires &amp; Successors further Duties upon Stampt Vellum Parchment. &amp; Paper.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/9_Will._3" class="mw-redirect" title="9 Will. 3">9 Will. 3</a>. c. 25<br />(Ruffhead: 9 &amp; 10 Will. 3. c. 25)</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">5 July 1698</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">1 January 1871</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Inland_Revenue_Repeal_Act_1870" title="Inland Revenue Repeal Act 1870">Inland Revenue Repeal Act 1870</a></td></tr><tr><th scope="row" class="infobox-label">Relates to</th><td class="infobox-data"><style data-mw-deduplicate="TemplateStyles:r1126788409">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style><div class="plainlist"><ul style="margin-left:1em;text-indent:-1em;"><li>Stamps Act 1694</li><li><a href="/wiki/Bank_of_England_Act_1696" title="Bank of England Act 1696">Bank of England Act 1696</a></li></ul></div></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://www.british-history.ac.uk/statutes-realm/vol7/pp386-393">Text of statute as originally enacted</a></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Stamps Act 1702</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Coat_of_Arms_of_England_%281702-1707%29.svg/140px-Coat_of_Arms_of_England_%281702-1707%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Coat_of_Arms_of_England_%281702-1707%29.svg/210px-Coat_of_Arms_of_England_%281702-1707%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Coat_of_Arms_of_England_%281702-1707%29.svg/280px-Coat_of_Arms_of_England_%281702-1707%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_England" title="Parliament of England">Parliament of England</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for preventing Frauds in Her Majesty's Duties upon stampt Vellum, Parchment, and Paper.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/1_Ann._St._2" class="mw-redirect" title="1 Ann. St. 2">1 Ann. St. 2</a>. c. 19<br />(Ruffhead: c. 22)</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">27 February 1703</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">1 January 1871</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Inland_Revenue_Repeal_Act_1870" title="Inland Revenue Repeal Act 1870">Inland Revenue Repeal Act 1870</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Stamps Act 1709</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/140px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/210px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/280px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for laying certain Duties upon Candles, and certain Rates upon Monies to be given with Clerks and Apprentices, towards raising Her Majesty's Supply, for the Year One Thousand Seven Hundred and Ten.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/8_Ann." class="mw-redirect" title="8 Ann.">8 Ann.</a> c. 5<br />(Ruffhead: c. 9)</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">24 March 1710</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">1 January 1871</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Inland_Revenue_Repeal_Act_1870" title="Inland Revenue Repeal Act 1870">Inland Revenue Repeal Act 1870</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Stamps Act 1710</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/140px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/210px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/280px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for making good Deficiencies, and satisfying the Public Debts; and for erecting a Corporation to carry on a Trade to The South Seas; and for the Encouragement of the Fishery; and for Liberty to trade in unwrought Iron with the Subjects of Spain; and to repeal the Acts for registering Seamen.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/9_Ann." class="mw-redirect" title="9 Ann.">9 Ann.</a> c. 15<br />Ruffhead c. 21</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">12 June 1711</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">1 January 1871</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Inland_Revenue_Repeal_Act_1870" title="Inland Revenue Repeal Act 1870">Inland Revenue Repeal Act 1870</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Stamps (No. 2) Act 1710</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/140px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/210px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/280px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for licensing and regulating Hackney Coaches and Chairs; and for charging certain new Duties on Stamped Vellum, Parchment, and Paper, and on Cards and Dice, and on the Exportation of Rock Salt for Ireland; and for securing thereby, and by a Weekly Payment out of the Post-office, and by several Duties on Hides and Skins, a Yearly Fund of One Hundred Eighty-six Thousand Six Hundred and Seventy Pounds, for Thirty-two Years, to be applied to the Satisfaction of such Orders as are therein mentioned, to the Contributors of any Sum, not exceeding Two Millions, to be raised for carrying on the War, and other Her Majesty's Occasions.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/9_Ann." class="mw-redirect" title="9 Ann.">9 Ann.</a> c. 16<br />Ruffhead c. 23</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">12 June 1711</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Inland_Revenue_Repeal_Act_1870" title="Inland Revenue Repeal Act 1870">Inland Revenue Repeal Act 1870</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr></tbody></table> <p>A <a href="/wiki/Stamp_duty" title="Stamp duty">stamp duty</a> was first introduced in England in 1694 following the Dutch model as <i>An act for granting to Their Majesties several duties on <a href="/wiki/Vellum" title="Vellum">Vellum</a>, Parchment and Paper for four years, towards carrying on the war against <a href="/wiki/France" title="France">France</a></i> (<a href="/wiki/5_%26_6_Will._%26_Mar." class="mw-redirect" title="5 &amp; 6 Will. &amp; Mar.">5 &amp; 6 Will. &amp; Mar.</a> c. 21).<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">&#91;</span>5<span class="cite-bracket">&#93;</span></a></sup> The duty ranged between 1 penny to several <a href="/wiki/Shilling" title="Shilling">shillings</a> on a number of different legal documents including insurance policies, documents used as evidence in courts, grants of honour, grants of probate and letters of administration. It raised around £50,000 a year and although it was initially a temporary measure, it proved so successful that its use was continued. </p> <div class="mw-heading mw-heading3"><h3 id="Stamp_Act_1712">Stamp Act 1712</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=4" title="Edit section: Stamp Act 1712"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Stamp_Act_1712" title="Stamp Act 1712">Stamp Act 1712</a></div> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Stamp Act 1712</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/140px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/210px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/280px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for altering the Stamp Duties upon Admissions into Corporations or Companies; and for further securing and improving the Stamp Duties in Great Britain.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/10_Ann." class="mw-redirect" title="10 Ann.">10 Ann.</a> c. 18<br />(Ruffhead: c. 19)</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">1 July 1855</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Stamps Act 1713</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/140px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/210px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/280px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/13_Ann." class="mw-redirect" title="13 Ann.">13 Ann.</a> c. 18<br />(Ruffhead: 12 Ann. St. 2 c. 9)</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Inland_Revenue_Repeal_Act_1870" title="Inland Revenue Repeal Act 1870">Inland Revenue Repeal Act 1870</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr></tbody></table> <p>The <a href="/wiki/Stamp_Act_1712" title="Stamp Act 1712">Stamp Act 1712</a> was an act passed in the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a> on 1 August 1712 to create a new tax on publishers, particularly of newspapers.<sup id="cite_ref-Thomas-1916_6-0" class="reference"><a href="#cite_note-Thomas-1916-6"><span class="cite-bracket">&#91;</span>6<span class="cite-bracket">&#93;</span></a></sup><sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">&#91;</span>7<span class="cite-bracket">&#93;</span></a></sup><sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">&#91;</span>8<span class="cite-bracket">&#93;</span></a></sup> The initial assessed rate of tax was one penny per whole newspaper sheet, a halfpenny for a half sheet, and one shilling per advertisement contained within.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">&#91;</span>9<span class="cite-bracket">&#93;</span></a></sup> Other than newspapers, it required that all pamphlets, legal documents, commercial bills, advertisements, and other papers be issued the tax.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">&#91;</span>10<span class="cite-bracket">&#93;</span></a></sup> The act was increased in 1797 with greater taxes and wider spectrum of materials affected, reached its height around 1815 during the "<a href="/wiki/Taxes_on_knowledge" title="Taxes on knowledge">taxes on knowledge</a>" struggle, reduced in 1836, and repealed in 1855.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">&#91;</span>11<span class="cite-bracket">&#93;</span></a></sup> </p><p>The stamp tax was a tax on each newspaper and thus hit cheaper papers and popular readership harder than wealthy consumers, because it formed a higher proportion of the purchase price. The act had a <a href="/wiki/Chilling_effect_(law)" class="mw-redirect" title="Chilling effect (law)">chilling effect</a> on publishers; the tax is blamed for the decline of English literature critical of the government during the period, notably with <i><a href="/wiki/The_Spectator_(1711)" title="The Spectator (1711)">The Spectator</a></i> ending the same year of the tax's enactment.<sup id="cite_ref-Justice2002_12-0" class="reference"><a href="#cite_note-Justice2002-12"><span class="cite-bracket">&#91;</span>12<span class="cite-bracket">&#93;</span></a></sup> Its repeal in 1855 allowed a cheap press again. </p> <div class="mw-heading mw-heading3"><h3 id="Stamp_Duties_Management_Act_1891_and_Stamp_Act_1891">Stamp Duties Management Act 1891 and Stamp Act 1891<span class="anchor" id="Stamp_Duties_Management_Act_1891"></span><span class="anchor" id="Stamp_Act_1891"></span></h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=5" title="Edit section: Stamp Duties Management Act 1891 and Stamp Act 1891"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The above act were superseded by the <a href="/wiki/Stamp_Duties_Management_Act_1891" title="Stamp Duties Management Act 1891">Stamp Duties Management Act 1891</a> (<a href="/wiki/54_%26_55_Vict." class="mw-redirect" title="54 &amp; 55 Vict.">54 &amp; 55 Vict.</a> c. 38) and the <a href="/wiki/Stamp_Act_1891" title="Stamp Act 1891">Stamp Act 1891</a> (<a href="/wiki/54_%26_55_Vict." class="mw-redirect" title="54 &amp; 55 Vict.">54 &amp; 55 Vict.</a> c. 39), which still constitute the bulk of UK law on stamp duties today. </p> <div class="mw-heading mw-heading3"><h3 id="The_modern_UK_Stamp_Act">The modern UK Stamp Act</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=6" title="Edit section: The modern UK Stamp Act"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>From 1914 to 1928, the Director of Stamping at the <a href="/wiki/Stamp_Office" class="mw-redirect" title="Stamp Office">Stamp Office</a> oversaw the production of <i>Treasury Notes</i> (a type of banknote, not to be confused with <a href="/wiki/Treasury_security#Treasury_note" class="mw-redirect" title="Treasury security">US Treasury notes</a>). These were issued for denominations of £1 and 10's to enable coins to be removed from circulation and were not convertible to gold. Existing Bank of England banknotes in higher denominations continued to circulate alongside the Treasury Notes. In 1963 production of postage stamps passed to the <a href="/wiki/General_Post_Office" title="General Post Office">General Post Office</a>. </p><p>The <a href="/wiki/Finance_Act_1986" class="mw-redirect" title="Finance Act 1986">Finance Act 1986</a> introduced <a href="/wiki/Stamp_duty#Stamp_Duty_Reserve_Tax" title="Stamp duty">Stamp Duty Reserve Tax</a>. From October 27, 1986, the charge was imposed on 'closing' transactions at the <a href="/wiki/London_Stock_Exchange" title="London Stock Exchange">London Stock Exchange</a> which until then had been transactions where no document was used and therefore exempt from Stamp Duty. </p><p>A public display of Stamp Office <a href="/wiki/Artifact_(archaeology)" title="Artifact (archaeology)">artifacts</a> and records was held at the <a href="/wiki/Courtauld_Institute" class="mw-redirect" title="Courtauld Institute">Courtauld Institute</a> in 1994 to commemorate the three hundredth anniversary of the introduction of UK Stamp Duty. The Stamp Office was also awarded the <a href="/wiki/Charter_Mark" class="mw-redirect" title="Charter Mark">Charter Mark</a> by <a href="/wiki/John_Major" title="John Major">John Major</a>'s Advisory Committee as a reward for its public service. </p><p>Stamp duties are the oldest taxes still raised by the <a href="/wiki/HM_Revenue_and_Customs" title="HM Revenue and Customs">HM Revenue and Customs</a>. </p> <div class="mw-heading mw-heading2"><h2 id="Israel">Israel</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=7" title="Edit section: Israel"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Taxation in Israel</a></div> <p>Israel used to have a stamp duty on signed documents,<sup id="cite_ref-Customs&amp;VAT_13-0" class="reference"><a href="#cite_note-Customs&amp;VAT-13"><span class="cite-bracket">&#91;</span>13<span class="cite-bracket">&#93;</span></a></sup> which was regulated by the 1961 "Stamp Tax on Documents" (Law 5731-1961),<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">&#91;</span>14<span class="cite-bracket">&#93;</span></a></sup> the 1965 "Stamp Tax on Documents Regulations",<sup id="cite_ref-Customs&amp;VAT_13-1" class="reference"><a href="#cite_note-Customs&amp;VAT-13"><span class="cite-bracket">&#91;</span>13<span class="cite-bracket">&#93;</span></a></sup> and subsequent Additions.<sup id="cite_ref-Customs&amp;VAT_13-2" class="reference"><a href="#cite_note-Customs&amp;VAT-13"><span class="cite-bracket">&#91;</span>13<span class="cite-bracket">&#93;</span></a></sup> The stamp duty was repealed as of 2006.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">&#91;</span>15<span class="cite-bracket">&#93;</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="People's_Republic_of_China"><span id="People.27s_Republic_of_China"></span>People's Republic of China</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=8" title="Edit section: People&#039;s Republic of China"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_China" title="Taxation in China">Taxation in China</a></div> <p>As part of domestic taxation, the PRC includes a stamp tax as one of the "behavioural taxes". Foreign investors are also subject to a stamp tax. Stamp taxes in China are governed by "Provisional Regulations of the People's Republic of China Concerning Stamp Tax Detailed Rules for Its Implementation", implemented in 1988. In 1997, stamp taxes produced revenue of 26.63 billion <a href="/wiki/Renminbi" title="Renminbi">yuan</a> and comprised 3.6% of China's <a href="/wiki/Gross_domestic_product" title="Gross domestic product">gross domestic product</a>. </p> <div class="mw-heading mw-heading2"><h2 id="United_States">United States</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=9" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Stamp_Act_1765">Stamp Act 1765</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=10" title="Edit section: Stamp Act 1765"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Stamp_Act_1765" title="Stamp Act 1765">Stamp Act 1765</a></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/American_Revolutionary_War#Background_and_political_developments" title="American Revolutionary War">American Revolutionary War §&#160;Background and political developments</a></div> <p>After Great Britain was victorious over France in the <a href="/wiki/Seven_Years%27_War" title="Seven Years&#39; War">Seven Years' War</a> – which manifested in America as the <a href="/wiki/French_and_Indian_War" title="French and Indian War">French and Indian War</a> – a small Stamp Act was enacted that covered all sorts of documents. The <a href="/wiki/Stamp_Act_1765" title="Stamp Act 1765">Stamp Act 1765</a> (short title <i>Duties in American Colonies Act 1765</i>; <a href="/wiki/5_Geo._3" class="mw-redirect" title="5 Geo. 3">5 Geo. 3</a>. c. 12) was a <a href="/wiki/Direct_tax" title="Direct tax">direct tax</a> imposed by the <a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">British Parliament</a> on the colonies of <a href="/wiki/British_America" title="British America">British America</a>. The act required that many printed materials in the colonies be produced on <a href="/wiki/Stamped_paper" title="Stamped paper">stamped paper</a> produced in London and carrying an embossed <a href="/wiki/Revenue_stamp" title="Revenue stamp">revenue stamp</a>.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">&#91;</span>16<span class="cite-bracket">&#93;</span></a></sup><sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">&#91;</span>17<span class="cite-bracket">&#93;</span></a></sup> These printed materials were on every legal document, magazine, and newspaper, plus many other types of paper used throughout the colonies, including playing cards.<sup id="cite_ref-Williamsburg_18-0" class="reference"><a href="#cite_note-Williamsburg-18"><span class="cite-bracket">&#91;</span>18<span class="cite-bracket">&#93;</span></a></sup> Unlike previous taxes, the stamp tax had to be paid in valid British currency, not in colonial paper money. </p><p>The purpose of the tax was to help pay for troops stationed in North America. The British government felt that the colonies were the primary beneficiaries of this military presence, and the colonial population should pay at least a portion of the expense. The colonists claimed their constitutional rights were violated since only their own colonial legislatures could levy taxes.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">&#91;</span>19<span class="cite-bracket">&#93;</span></a></sup> The colonies sent no representatives to Parliament, and therefore had no influence over what taxes were raised, how they were levied, or how they would be spent. Some opponents of the Stamp Act distinguished between "internal" taxes like the stamp duty, which they claimed Parliament had no right to impose, and revenue legitimately raised through the regulation on trade.<sup id="cite_ref-Williamsburg_18-1" class="reference"><a href="#cite_note-Williamsburg-18"><span class="cite-bracket">&#91;</span>18<span class="cite-bracket">&#93;</span></a></sup> In general, however, most colonists considered the Act to be a violation of their rights as Englishmen to be taxed without their consent – consent that only the colonial legislatures could grant because Americans were unrepresented in Parliament. The rallying cry of "<a href="/wiki/No_Taxation_without_Representation" class="mw-redirect" title="No Taxation without Representation">No Taxation without Representation</a>" reflected an increasingly major grievance that led to the <a href="/wiki/American_Revolution" title="American Revolution">American Revolution</a>.<sup id="cite_ref-ThisDay_20-0" class="reference"><a href="#cite_note-ThisDay-20"><span class="cite-bracket">&#91;</span>20<span class="cite-bracket">&#93;</span></a></sup> The Americans saw no need for the troops or the taxes; the British saw colonial defiance of their lawful rulers.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">&#91;</span>21<span class="cite-bracket">&#93;</span></a></sup> </p><p>The Stamp Act met great resistance in the colonies. Colonial assemblies sent petitions and protests. Local protest groups, led by colonial merchants and landowners, established connections through correspondence – the so-called "<a href="/wiki/Committees_of_Correspondence" class="mw-redirect" title="Committees of Correspondence">Committees of Correspondence</a> – that created a loose coalition extending from New England to Georgia. British goods were <a href="/wiki/Boycotted" class="mw-redirect" title="Boycotted">boycotted</a>.<sup id="cite_ref-ThisDay_20-1" class="reference"><a href="#cite_note-ThisDay-20"><span class="cite-bracket">&#91;</span>20<span class="cite-bracket">&#93;</span></a></sup><sup id="cite_ref-PennState_22-0" class="reference"><a href="#cite_note-PennState-22"><span class="cite-bracket">&#91;</span>22<span class="cite-bracket">&#93;</span></a></sup> Opposition to the tax also took the form of violence and intimidation. <a href="/wiki/Custom_house" title="Custom house">Custom houses</a> and <a href="/wiki/Tax_collectors" class="mw-redirect" title="Tax collectors">tax collectors</a> were attacked.<sup id="cite_ref-ThisDay_20-2" class="reference"><a href="#cite_note-ThisDay-20"><span class="cite-bracket">&#91;</span>20<span class="cite-bracket">&#93;</span></a></sup> Protests and demonstrations initiated by the newly formed <a href="/wiki/Sons_of_Liberty" title="Sons of Liberty">Sons of Liberty</a> often turned violent and destructive as the masses became involved. A word used frequently by colonists was "liberty" during the Stamp Act upheaval. Opponents of the new tax staged mock funerals in which "liberty's" coffin was carried to a burial ground. They insisted that liberty could not be "taken away without consent."<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">&#91;</span>23<span class="cite-bracket">&#93;</span></a></sup> </p><p>A more reasoned approach was taken by some elements. <a href="/wiki/James_Otis,_Jr." class="mw-redirect" title="James Otis, Jr.">James Otis, Jr.</a> wrote the most influential protest, <i>The Rights of the British Colonies Asserted and Proved</i>. Otis, the radical leader in Massachusetts, convinced the Massachusetts assembly to send a circular letter to the other colonies, which called for an inter-colonial meeting to plan tempered resistance. The <a href="/wiki/Stamp_Act_Congress" title="Stamp Act Congress">Stamp Act Congress</a> convened in New York City on October 7, 1765, with nine colonies in attendance; others would likely have participated if earlier notice had been provided. The <a href="/wiki/Stamp_Act_Congress" title="Stamp Act Congress">Stamp Act Congress</a> was another step in the process of attempted common problem-solving. The <a href="/wiki/Albany_Congress" title="Albany Congress">Albany Congress</a> in 1754 had been held at the urging of royal officials as a forum for voicing constitutional concerns and afforded the more conservative critics of British policy some hope of regaining control of events from the unruly mobs in the streets of many cities; in contrast, the Stamp Act Congress was strictly a colonial affair, reflecting the first significant joint colonial response to any British measure. Delegates to the Stamp Act Congress approved a fourteen-point <i>Declaration of Rights and Grievances</i> as a petition to the Parliament and the <a href="/wiki/George_III_of_the_United_Kingdom" class="mw-redirect" title="George III of the United Kingdom">King</a>, formulated largely by <a href="/wiki/John_Dickinson_(Pennsylvania_and_Delaware)" class="mw-redirect" title="John Dickinson (Pennsylvania and Delaware)">John Dickinson</a> of Pennsylvania. The statement echoed the recent resolves of the Virginia <a href="/wiki/House_of_Burgesses" title="House of Burgesses">House of Burgesses</a>, which argued that colonial taxation could only be carried on by their own assemblies.<sup id="cite_ref-Williamsburg_18-2" class="reference"><a href="#cite_note-Williamsburg-18"><span class="cite-bracket">&#91;</span>18<span class="cite-bracket">&#93;</span></a></sup> The delegates singled out the Stamp Act and the use of the vice-admiralty courts for special criticism, yet ended their statement with a pledge of loyalty to the King. </p><p>Opposition to the Stamp Act was not limited to the colonies. In Canada, Nova Scotia largely ignored the Act; they allowed ships bearing unstamped papers to enter its ports, and business continued unabated after the distributors ran out of stamps.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">&#91;</span>24<span class="cite-bracket">&#93;</span></a></sup> <a href="/wiki/Newfoundland_(island)" title="Newfoundland (island)">Newfoundland</a> experienced some protests and petitions based on legislation dating back to the reign of <a href="/wiki/Edward_VI_of_England" class="mw-redirect" title="Edward VI of England">Edward VI</a> forbidding any sort of duties on the importation of goods related to its fisheries.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">&#91;</span>25<span class="cite-bracket">&#93;</span></a></sup> The Caribbean colonies also protested. Political opposition was expressed in a number of colonies, including <a href="/wiki/Barbados" title="Barbados">Barbados</a> and <a href="/wiki/Antigua" title="Antigua">Antigua</a>, and by absentee landowners living in Britain. The worst violence took place on <a href="/wiki/St._Kitts" class="mw-redirect" title="St. Kitts">St. Kitts</a> and <a href="/wiki/Nevis" title="Nevis">Nevis</a>, with rioting and blockage of stamp delivery. <a href="/wiki/Montserrat" title="Montserrat">Montserrat</a> and Antigua also succeeded in avoiding the use of stamps. In <a href="/wiki/Jamaica" title="Jamaica">Jamaica</a> there was also vocal opposition, and much evasion of the stamps.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">&#91;</span>26<span class="cite-bracket">&#93;</span></a></sup> British merchants and manufacturers, whose exports to the colonies were threatened by colonial boycotts, also pressured Parliament. </p><p>The act was repealed in early 1766, although the <a href="/wiki/Declaratory_Act" title="Declaratory Act">Declaratory Act</a> maintained Parliament's right to tax the colonies.<sup id="cite_ref-ThisDay_20-3" class="reference"><a href="#cite_note-ThisDay-20"><span class="cite-bracket">&#91;</span>20<span class="cite-bracket">&#93;</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Revival">Revival</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=11" title="Edit section: Revival"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Revenue_stamps_of_the_United_States" title="Revenue stamps of the United States">Revenue stamps of the United States</a></div> <p>"Revenue stamps" were revived in the United States during the <a href="/wiki/American_Civil_War" title="American Civil War">American Civil War</a>. In 1862, the United States (Union) government began taxing a variety of goods, services, and legal dealings, in an effort to raise revenue for the great costs of the war.<sup id="cite_ref-PostalMuseum-Washington_27-0" class="reference"><a href="#cite_note-PostalMuseum-Washington-27"><span class="cite-bracket">&#91;</span>27<span class="cite-bracket">&#93;</span></a></sup> To confirm that taxes were paid a "revenue stamp" was purchased and appropriately affixed to the taxable item.<sup id="cite_ref-PostalMuseum-Washington_27-1" class="reference"><a href="#cite_note-PostalMuseum-Washington-27"><span class="cite-bracket">&#91;</span>27<span class="cite-bracket">&#93;</span></a></sup> This excise tax continued until the federal government finished paying the war debt in 1883, at which time the tax was repealed.<sup id="cite_ref-PostalMuseum-Washington_27-2" class="reference"><a href="#cite_note-PostalMuseum-Washington-27"><span class="cite-bracket">&#91;</span>27<span class="cite-bracket">&#93;</span></a></sup> </p><p>In 1898, revenue stamps were again issued, to provide funding for the <a href="/wiki/Spanish%E2%80%93American_War" title="Spanish–American War">Spanish–American War</a>. Tax was levied on a wide range of goods and services including alcohol, tobacco, tea, and other amusements and also on various legal and business transactions such as <a href="/wiki/Stock_certificates" class="mw-redirect" title="Stock certificates">stock certificates</a>, <a href="/wiki/Bill_of_lading" title="Bill of lading">bills of lading</a>, <a href="/wiki/Manifest_(transportation)" title="Manifest (transportation)">manifests</a>, and <a href="/wiki/Marine_insurance" title="Marine insurance">marine insurance</a>. To pay these tax duties revenue tax stamps were purchased and affixed to the taxable item or respective certificate.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">&#91;</span>28<span class="cite-bracket">&#93;</span></a></sup> </p><p>Revenue stamps were issued at irregular intervals for alcohol products, tobacco products, matches, proprietary medicines, and perfumes.<sup id="cite_ref-PostalMuseum-General_29-0" class="reference"><a href="#cite_note-PostalMuseum-General-29"><span class="cite-bracket">&#91;</span>29<span class="cite-bracket">&#93;</span></a></sup> Revenue stamps were finally discontinued on December 31, 1967. </p> <div class="mw-heading mw-heading2"><h2 id="Notes">Notes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=12" title="Edit section: Notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-lower-alpha"> </div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Stamp_act&amp;action=edit&amp;section=13" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-dagnall-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-dagnall_1-0">^</a></b></span> <span class="reference-text"><a href="/wiki/Harry_Dagnall" title="Harry Dagnall">Dagnall, H.</a> (1994) <i>Creating a Good Impression: three hundred years of The Stamp Office and stamp duties.</i> London: HMSO, p. 100. <style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a>&#160;<a href="/wiki/Special:BookSources/0116414189" title="Special:BookSources/0116414189">0116414189</a></span> </li> <li id="cite_note-YearBook1908-2"><span class="mw-cite-backlink">^ <a href="#cite_ref-YearBook1908_2-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-YearBook1908_2-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCommonwealth_Bureau_of_Census_and_Statistics,_Melbourne1908" class="citation book cs1 cs1-prop-long-vol">Commonwealth Bureau of Census and Statistics, Melbourne (1908). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=fxF0dz0su4cC"><i>Official Year Book of the Commonwealth of Australia, Containing Authoritative Statistics for the period 1901-1907 and Corrected Statistics for the period 1788 to 1900</i></a>. Vol.&#160;1.-1908. Melbourne, Australia: McCarron, Bird &amp; Co. pp.&#160;<span class="nowrap">675–</span>676.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=book&amp;rft.btitle=Official+Year+Book+of+the+Commonwealth+of+Australia%2C+Containing+Authoritative+Statistics+for+the+period+1901-1907+and+Corrected+Statistics+for+the+period+1788+to+1900&amp;rft.place=Melbourne%2C+Australia&amp;rft.pages=%3Cspan+class%3D%22nowrap%22%3E675-%3C%2Fspan%3E676&amp;rft.pub=McCarron%2C+Bird+%26+Co.&amp;rft.date=1908&amp;rft.au=Commonwealth+Bureau+of+Census+and+Statistics%2C+Melbourne&amp;rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DfxF0dz0su4cC&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3AStamp+act" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLeuii2010" class="citation news cs1">Leuii, Janina (19 May 2010). <a rel="nofollow" class="external text" href="http://blog.thomsonreuters.com.au/2010/05/changes-to-the-western-australian-stamp-act-1921/">"Changes to the Western Australian Stamp Act 1921"</a>. <i>Insider</i>. <a href="/wiki/Thomson_Reuters" title="Thomson Reuters">Thomson Reuters</a><span class="reference-accessdate">. Retrieved <span class="nowrap">12 October</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&amp;rft.genre=article&amp;rft.jtitle=Insider&amp;rft.atitle=Changes+to+the+Western+Australian+Stamp+Act+1921&amp;rft.date=2010-05-19&amp;rft.aulast=Leuii&amp;rft.aufirst=Janina&amp;rft_id=http%3A%2F%2Fblog.thomsonreuters.com.au%2F2010%2F05%2Fchanges-to-the-western-australian-stamp-act-1921%2F&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3AStamp+act" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation cs2"><a rel="nofollow" class="external text" href="https://www.legislation.sa.gov.au/LZ/C/A/STAMP%20DUTIES%20ACT%201923/CURRENT/1923.1569.UN.PDF"><i>Stamp Duties Act 1923</i></a> <span class="cs1-format">(PDF)</span>, Government of South Australia, 15 March 2017</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=book&amp;rft.btitle=Stamp+Duties+Act+1923&amp;rft.pub=Government+of+South+Australia&amp;rft.date=2017-03-15&amp;rft_id=https%3A%2F%2Fwww.legislation.sa.gov.au%2FLZ%2FC%2FA%2FSTAMP%2520DUTIES%2520ACT%25201923%2FCURRENT%2F1923.1569.UN.PDF&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3AStamp+act" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRussell2000" class="citation book cs1">Russell, David Lee (2000). <i>The American Revolution in the Southern Colonies</i>. <a href="/wiki/McFarland_%26_Company" title="McFarland &amp; Company">McFarland &amp; Company</a>. p.&#160;27. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a>&#160;<a href="/wiki/Special:BookSources/978-0-7864-0783-5" title="Special:BookSources/978-0-7864-0783-5"><bdi>978-0-7864-0783-5</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=book&amp;rft.btitle=The+American+Revolution+in+the+Southern+Colonies&amp;rft.pages=27&amp;rft.pub=McFarland+%26+Company&amp;rft.date=2000&amp;rft.isbn=978-0-7864-0783-5&amp;rft.aulast=Russell&amp;rft.aufirst=David+Lee&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3AStamp+act" class="Z3988"></span></span> </li> <li id="cite_note-Thomas-1916-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-Thomas-1916_6-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFThomas1916" class="citation journal cs1">Thomas, Joseph M. (1916). "Swift and the Stamp Act of 1712". <i>PMLA</i>. <b>31</b> (2). Modern Language Association: <span class="nowrap">247–</span>263. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.2307%2F456958">10.2307/456958</a>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a>&#160;<a rel="nofollow" class="external text" href="https://www.jstor.org/stable/456958">456958</a>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&amp;rft.genre=article&amp;rft.jtitle=PMLA&amp;rft.atitle=Swift+and+the+Stamp+Act+of+1712&amp;rft.volume=31&amp;rft.issue=2&amp;rft.pages=%3Cspan+class%3D%22nowrap%22%3E247-%3C%2Fspan%3E263&amp;rft.date=1916&amp;rft_id=info%3Adoi%2F10.2307%2F456958&amp;rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F456958%23id-name%3DJSTOR&amp;rft.aulast=Thomas&amp;rft.aufirst=Joseph+M.&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3AStamp+act" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFDownie1979" class="citation book cs1">Downie, J. A. (1979). <a rel="nofollow" class="external text" href="http://ebooks.cambridge.org/chapter.jsf?bid=CBO9780511895890&amp;cid=CBO9780511895890A016">"7 - The Stamp Act of 1712"</a>. <i>Robert Harley and the Press: Propaganda and Public Opinion in the Age of Swift and Defoe</i>. Cambridge University Press<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-10-07</span></span>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=bookitem&amp;rft.atitle=7+-+The+Stamp+Act+of+1712&amp;rft.btitle=Robert+Harley+and+the+Press%3A+Propaganda+and+Public+Opinion+in+the+Age+of+Swift+and+Defoe&amp;rft.pub=Cambridge+University+Press&amp;rft.date=1979&amp;rft.aulast=Downie&amp;rft.aufirst=J.+A.&amp;rft_id=http%3A%2F%2Febooks.cambridge.org%2Fchapter.jsf%3Fbid%3DCBO9780511895890%26cid%3DCBO9780511895890A016&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3AStamp+act" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.bbc.co.uk/news/magazine-20350074">"BBC News - The key moments that shaped the British press"</a>. Bbc.co.uk. 2012-11-17<span class="reference-accessdate">. Retrieved <span class="nowrap">2013-10-07</span></span>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=unknown&amp;rft.btitle=BBC+News+-+The+key+moments+that+shaped+the+British+press&amp;rft.pub=Bbc.co.uk&amp;rft.date=2012-11-17&amp;rft_id=https%3A%2F%2Fwww.bbc.co.uk%2Fnews%2Fmagazine-20350074&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3AStamp+act" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFEhrenpreis1967" class="citation book cs1 cs1-prop-long-vol"><a href="/wiki/Irvin_Ehrenpreis" title="Irvin Ehrenpreis">Ehrenpreis, Irvin</a> (1967). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=YBCdZpj7g3oC&amp;q=swift%20stamp%20act&amp;pg=PA568"><i>Swift: The Man, His Works, And The Age</i></a>. Vol.&#160;II: Dr. Swift. Harvard University Press. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a>&#160;<a href="/wiki/Special:BookSources/9780674858329" title="Special:BookSources/9780674858329"><bdi>9780674858329</bdi></a><span class="reference-accessdate">. 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London: self-published. p.&#160;<a rel="nofollow" class="external text" href="https://archive.org/details/ahistoryislandn00anspgoog/page/n220">192</a>. <a href="/wiki/OCLC_(identifier)" class="mw-redirect" title="OCLC (identifier)">OCLC</a>&#160;<a rel="nofollow" class="external text" href="https://search.worldcat.org/oclc/1654202">1654202</a>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=book&amp;rft.btitle=A+History+of+the+Island+of+Newfoundland&amp;rft.place=London&amp;rft.pages=192&amp;rft.pub=self-published&amp;rft.date=1819&amp;rft_id=info%3Aoclcnum%2F1654202&amp;rft.aulast=Anspach&amp;rft.aufirst=Lewis+Amadeus&amp;rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fahistoryislandn00anspgoog&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3AStamp+act" class="Z3988"></span></span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFO&#39;Shaughnessy1994" class="citation journal cs1">O'Shaughnessy, Andrew J. (Apr 1994). "The Stamp Act Crisis in the British Caribbean". <i>William and Mary Quarterly</i>. <b>51</b> (2): <span class="nowrap">203–</span>26. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.2307%2F2946860">10.2307/2946860</a>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a>&#160;<a rel="nofollow" class="external text" href="https://www.jstor.org/stable/2946860">2946860</a>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&amp;rft.genre=article&amp;rft.jtitle=William+and+Mary+Quarterly&amp;rft.atitle=The+Stamp+Act+Crisis+in+the+British+Caribbean&amp;rft.volume=51&amp;rft.issue=2&amp;rft.pages=%3Cspan+class%3D%22nowrap%22%3E203-%3C%2Fspan%3E26&amp;rft.date=1994-04&amp;rft_id=info%3Adoi%2F10.2307%2F2946860&amp;rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F2946860%23id-name%3DJSTOR&amp;rft.aulast=O%27Shaughnessy&amp;rft.aufirst=Andrew+J.&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3AStamp+act" class="Z3988"></span></span> </li> <li id="cite_note-PostalMuseum-Washington-27"><span class="mw-cite-backlink">^ <a href="#cite_ref-PostalMuseum-Washington_27-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-PostalMuseum-Washington_27-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-PostalMuseum-Washington_27-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://arago.si.edu/index.asp?con=1&amp;cmd=1&amp;tid=2047019">"5000-dollar Washington"</a>. <i>Arago: People, Postage &amp; the Post</i>. Smithsonian <a href="/wiki/National_Postal_Museum" title="National Postal Museum">National Postal Museum</a><span class="reference-accessdate">. Retrieved <span class="nowrap">12 October</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&amp;rft.genre=unknown&amp;rft.jtitle=Arago%3A+People%2C+Postage+%26+the+Post&amp;rft.atitle=5000-dollar+Washington&amp;rft_id=http%3A%2F%2Farago.si.edu%2Findex.asp%3Fcon%3D1%26cmd%3D1%26tid%3D2047019&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3AStamp+act" class="Z3988"></span></span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGarbade2012" class="citation book cs1">Garbade, Kenneth D. (2012). <i>Birth of a Market: The U.S. Treasury Securities Market From the Great War to the Great Depression</i>. 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Smithsonian <a href="/wiki/National_Postal_Museum" title="National Postal Museum">National Postal Museum</a><span class="reference-accessdate">. Retrieved <span class="nowrap">12 October</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&amp;rft.genre=unknown&amp;rft.jtitle=Arago%3A+People%2C+Postage+%26+the+Post&amp;rft.atitle=General+Issues&amp;rft_id=https%3A%2F%2Farago.si.edu%2Frecord_73270_img_1.html&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3AStamp+act" class="Z3988"></span></span> </li> </ol></div></div> <!-- NewPP limit report Parsed by mw‐web.codfw.main‐dd7b9dc85‐c7zll Cached time: 20250131192726 Cache expiry: 2592000 Reduced expiry: false Complications: [vary‐revision‐sha1, show‐toc] CPU time usage: 0.543 seconds Real time usage: 0.628 seconds Preprocessor visited node count: 7859/1000000 Post‐expand include size: 114143/2097152 bytes Template argument size: 10109/2097152 bytes Highest expansion depth: 16/100 Expensive parser function count: 7/500 Unstrip recursion depth: 1/20 Unstrip post‐expand size: 114819/5000000 bytes Lua time usage: 0.302/10.000 seconds Lua memory usage: 5909425/52428800 bytes Number of Wikibase entities loaded: 0/400 --> <!-- Transclusion expansion time report (%,ms,calls,template) 100.00% 549.341 1 -total 42.65% 234.304 2 Template:Reflist 34.67% 190.462 9 Template:Infobox_UK_legislation 24.29% 133.412 10 Template:Short_description 18.90% 103.810 9 Template:Infobox 17.12% 94.050 10 Template:Cite_book 13.50% 74.177 20 Template:Pagetype 7.21% 39.587 1 Template:ISBN 5.90% 32.401 1 Template:Catalog_lookup_link 5.80% 31.846 9 Template:Cite_web --> <!-- Saved in parser cache with key enwiki:pcache:978991:|#|:idhash:canonical and timestamp 20250131192726 and revision id 1270869551. 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