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.]

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译员Jerry，知名法学院知识产权法，专注翻译各种与版权与商标诉讼有关的法律文件。