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.]

---

词条贡献者

法律翻译郭敏，毕业于欧洲顶尖的高级翻译学院，擅长翻译涉及互动娱乐领域的法律文件。