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.]

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,