A tax imposed by requiring the purchase of a revenue stamp that must be affixed to a legal document (such as a deed or note) before the document can be recorded. — Also termed documentary-stamp transfer tax. [Cases: Internal Revenue 4390–4409.]
revenue stamp. A stamp used as evidence that a tax has been paid. [Cases: Internal Revenue 4406; Taxation 1215. C.J.S. Taxation § 2007.]
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 105.5. C.J.S. Taxation §§ 167, 1681–1692.]
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 105. 5. C.J.S. Taxation §§ 167, 1681–1692.] “A fifth branch of the perpetual revenue consists in the stamp duties,
stamp, n. An official mark or seal placed on a document, esp. to indicate that a required tax (such as duty or excise tax) has been paid. [Cases: Bills and Notes 56; Internal Revenue 4390–4409; Taxation 105.5, 1212. 1. C.J.S. Bills and Notes; Letters of Credit§ 31; Taxation §§ 167, 1681–1692, 1995, 2002–2003, 2007.]
印花税 英语：stamp duty (tax) (UK) 法语：droit de timbre 德语：Stempelgebühr 意大利语：imposta di bollo o di registro 西班牙语：impuesto de timbres
surcharge, n. 1. An additional tax, charge, or cost, usu. one that is excessive. 2. An additional load or burden. 3. A second or further mortgage. 4. The omission of a proper credit on an account. 5. The amount that a court may charge a fiduciary that has breached its duty. 6. An overprint on