Sirwade Firsbey
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 gradu� ally from a penny to ten pounds: 1 William Blackstone, Commentaries on the Laws of England 312-13