See also:

• STAMP (from " to stamp," to strike or tread heavily, hence to impress, O. Eng. stempen, Du. stampen, Ger. stampfen, whence, O. Fr. estamper, mod. etamper)

STAMP (from " to stamp," to strike or tread heavily, hence to impress, O. Eng. stempen, Du. stampen, Ger. stampfen, whence, O. Fr. estamper, mod. etamper)  , an See also:

• INSTRUMENT (Lat. instrumentum, from insincere, to build up, furnish, arrange, prepare)

instrument for crushing or pounding or for making impressions or marks on other bodies; thus, in See also:

• MINING

mining, the See also:

• STAMP (from " to stamp," to strike or tread heavily, hence to impress, O. Eng. stempen, Du. stampen, Ger. stampfen, whence, O. Fr. estamper, mod. etamper)

stamp is that See also:

• PART

part of the machinery of a See also:

• MILL
• MILL (O. Eng. mylen, later myln, or miln, adapted from the late Lat. molina, cf. Fr. moulin, from Lat. mola, a mill, molere, to grind; from the same root, mol, is derived " meal;" the word appears in other Teutonic languages, cf. Du. molen, Ger. muhle)
• MILL, JAMES (1773-1836)
• MILL, JOHN (c. 1645–1707)
• MILL, JOHN STUART (1806-1873)

mill which crushes the ore to the fineness necessary for the separation of the valuable portions; in coining, &c., it is an engraved See also:

• BLOCK
• BLOCK (from the Fr. bloc, and possibly connected with an Old Ger. Block, obstruction, cf. " baulk ")
• BLOCK, MAURICE (1816–19or)

block or See also:

• DIE
• DIE (Fr. de, from Lat. datum, given)

die by which the See also:

• MARK
• MARK, CARL (1858– )
• MARK, GOSPEL OF ST
• MARK, ST

mark is impressed, hence in the most See also:

• GENERAL
• GENERAL (Lat. generalis, of or relating to a genus, kind or class)

general sense of the word an impression or mark made with a " stamp," and particularly such a mark impressed on a document for purposes of certification, validity and the like, or as showing that certain duties or charges have been paid . For the first class, viz., stamps for purposes of See also:

• TAXATION
• TAXATION (from " tax," derived, through the French, from Lat. taxare, to appraise, which again is connected with the same root as tangere, to touch)

taxation, see Stamp Duties below; For the second class, of which the most See also:

• FAMILIAR (through the Fr. familier, from Lat. familiaris, of or belonging to the familia, family)

familiar are the small adhesive pieces of See also:

• PAPER
• PAPER (Fr. papier, from Lat. papyrus)

paper used as the sign that postal charges have been duly paid on letters, parcels, &c., transmitted by the postal service of a See also:

• COUNTRY (from the Mid. Eng. contre or contrie, and O. Fr. cuntree; Late Lat. contrata, showing the derivation from contra, opposite, over against, thus the tract of land which fronts the sight, cf. Ger. Gegend, neighbourhood)

country, see See also:

• POST

POST AND POSTAL SERVICE and See also:

• PHILATELY (Gr. 4 Aos, loving, and &TeXils, free of tax)

PHILATELY . Stamp Duties.—The stamp See also:

• DUTY (from " due," that which is owing, O. Fr. deu, dil, past participle of devoir; Lat. debere, debitum; cf. " debt ")

duty is a tax imposed upon a See also:

• GREAT

great variety of legal and other documents, and forms a See also:

• BRANCH (from the Fr. branche, late Lat. branca, an animal's paw)

branch of the See also:

• NATIONAL

national See also:

• REVENUE
• REVENUE (0. Fr. revenu, from revenir, to return)

revenue . The stamp is a cheap and convenient mode of certifying that the revenue regulations have been complied with . Stamp duties appear to have been invented by the Dutch in 1624 . They were first imposed in See also:

• ENGLAND
• ENGLAND, THE CHURCH OF

England by an See also:

• ACT (Lat. actus, actum)

act of 1694 as a temporary means of raising funds for carrying on the See also:

• WAR
• WAR (O. Eng. werre, Fr. guerre, of Teutonic origin; cf. O.H.G. werran, to confound)

war with See also:

• FRANCE
• FRANCE, ANATOLE (1844– )

France . Stamp duties in the See also:

• UNITED

United See also:

• KINGDOM

Kingdom See also:

• FORM (Lat. forma)

form part of the inland revenue, and are placed under the See also:

• CONTROL (Fr. contrdle, older form contre rolle, from Med. Lat. contra-rotulus, a counter roll or copy of a document used to check the original; there is no instance in English of the use of " control " in this, its literal, meaning)

control of the See also:

• COMMISSIONER

commissioner of inland revenue . The See also:

• PRINCIPAL

principal acts in force on the subject are the Stamp Act 1891 and the Stamp Duties Management Act 1891 . Amendments of the See also:

• LAW
• LAW (0. Eng. lagu, M. Eng. lawe; from an old Teutonic root lag, " lie," what lies fixed or evenly; cf. Lat. lex, Fr. loi)
• LAW, JOHN (1671—1729)
• LAW, WILLIAM (1686-1761)

law are also included in the Customs and Inland Revenue Act 1893, the See also:

• FINANCE

Finance Acts of subsequent years, and the Revenue Act 1898 . The See also:

• DEATH

death duties, the See also:

• CORPORATION (from Lat. corporare, to form into a body, corpus, corporis)

corporation duty, the duties on patent medicines and playing See also:

• CARDS, PLAYING

cards, and See also:

• POSTAGE

postage duties, are also technically " stamp duties "; but in See also:

• ORDINARY (med. Lat. ordinarius, Fr. ordinaire)

ordinary use the expression is limited to those imposed on the various classes of legal See also:

• INSTRUMENTS

instruments, such as conveyances, leases, transfers, mortgages, bonds, &c., on bills of See also:

• EXCHANGE

exchange, promissory notes, See also:

• CONTRACT
• CONTRACT (Lat. contract us, from contrahere, to draw together, to bind)

contract notes, See also:

• BANK

bank notes and bankers' drafts, receipts, See also:

• INSURANCE

insurance policies, bills of See also:

• LADING (from " to lade," O. Eng. hladan, to put cargo on board; cf. " load "), BILL OF

lading, and a few other documents . Stamps are either adhesive or impressed . The adhesive stamps, which can only be used for certain documents, can be obtained at inland revenue offices through-out the United Kingdom, and at all post offices which are See also:

• MONEY

money See also:

• ORDER
• ORDER (through Fr. ordre, for earlier ordene, from Lat. ordo, ordinis, rank, service, arrangement; the ultimate source is generally taken to be the root seen in Lat. oriri, rise, arise, begin; cf. " origin ")
• ORDER, HOLY

order offices .

Stamps can only be impressed at the inland revenue offices in certain of the larger towns . For duties not exceeding 2S . 6d. the adhesive inland revenue or postage stamps may (in most cases) be used indiscriminately . This arrangement was first introduced in 1881, when it was applied to the See also:

• PENNY (Mid. Eng. peni or peny, from O. Eng. form penig, earlier penning and pending; the word appears in Ger. Pfennig and Du. penning; it has been connected with Du. pand, Ger. Pfand, and Eng. " pawn,". the word meaning a little pledge or token, or with G
• PENNY, GIANFRANCESCO (1488–1528)

penny stamp, and it has since been extended to other denominations . The commissioners of inland revenue are authorized to make See also:

• ALLOWANCE (from "allow,' derived through 0. Fr. alouer from the two Lat. origins adlaudare, to praise, and allocare, to assign a place; so that the English word combined the general idea of "assigning with approval")

allowance under certain conditions for stamps which have been inadvertently spoiled or rendered useless for their intended purposes . In order to obtain such allowance the parties must See also:

• PRESENT

present the stamps within two years from the See also:

• TIME (0. Eng. Lima, cf. Icel. timi, Swed. timme, hour, Dan. time; from the root also seen in " tide," properly the time of between the flow and ebb of the sea, cf. O. Eng. getidan, to happen, " even-tide," &c.; it is not directly related to Lat. tempus)
• TIME, MEASUREMENT OF
• TIME, STANDARD

time when they became useless . The commissioners may be required by any See also:

• PERSON, OFFENCES AGAINST THE

person to See also:

• EXPRESS (through the French from the past participle of the Lat. exprimere, to press out, by transference used of representing objects in painting or sculpture, or of thoughts, &c. in words)

express their See also:

• OPINION (Lat. opinio, from opinari, to think)

opinion as to the amount of duty, if any, which is chargeable on any instrument; and such person, if dissatisfied with the See also:

• ASSESSMENT, (from Lat. assessare, to sit beside, to judge)

assessment made, may See also:

• APPEAL

appeal to the courts . The stamp duty on the See also:

• TRANSFER (from Lat. transferre, to bear across, carry over)

transfer of certain kinds of securities can be commuted by the See also:

• PAYMENT (Fr. paiement, from payer, to pay; Lat. pacare, to appease, pax, peace)

payment of a lump sum or (in some cases) an See also:

• ANNUAL

annual See also:

• COMPOSITION
• COMPOSITION (Lat. compositio, from componere, to put together)

composition, and the transfers then become exempt from duty . Stamp duties are either fixed, such as the duty of one penny on every See also:

• CHEQUE, or CHECK

cheque irrespective of its amount, or ad valorem, as the duty on a See also:

• CONVEYANCE

conveyance, which varies according to the amount of the See also:

• PURCHASE

purchase money . The duty is denoted generally by an impressed, less frequently by an adhesive, stamp, sometimes by either at the See also:

• OPTION (Lat. optio, choice, choosing, optare, to choose)

option of the person stamping . Thus an inland See also:

• BILL

bill of exchange (unless payable on demand) must have an impressed stamp, a See also:

• FOREIGN

foreign bill of exchange an adhesive stamp, while an agreement or See also:

• RECEIPT (M.E. receite, derived through Fr. from Lat. recepta, participle of recipere, to receive)

receipt stamp may be of either See also:

• KIND (O. E. ge-cynde, from the same root as is seen in " kin," supra)

kind . It should be noticed that certain documents falling within a class which as a See also:

• RULE

rule is subject to stamp duty are for reasons of public policy or encouragement of See also:

• TRADE (O. Eng. trod, footstep, from tredan, to tread; in M. Eng. the forms teed, trod and trade appear, the last in the sense of a beaten track)
• TRADE, BOARD OF

trade exempted from the duty by See also:

• SPECIAL

special legislation .

Examples of such documents are Bank of England notes, agreements within § 17 (but not those within § 4) of the See also:

• STATUTE

Statute of Frauds (see See also:

• FRAUD (Lat. fraus, deceit)

FRAUD), agreements between a See also:

• MASTER (Lat. magister, related to tnagis, more, as the corresponding minister is to minus, less; the English form is due partly to the O. Eng. maegister, and partly to O. Fr. maistre, mod. maitre; cf. Du. meester, Ger. Meister, Ital. maestro)

master of a See also:

• SHIP

ship and his See also:

• CREW (sometimes explained as a sea term of Scandinavian origin, cf. O. Icel. kris, a swarm or crowd, but now regarded as a shortened form of accrue, accrewe, used in the 16th century in the sense of a reinforcement, O. Fr. acreue, from accrofire, to grow,
• CREW, NATHANIEL CREW, 3RD BARON (1633–1721)

crew, transfers of See also:

• SHIPS

ships or shares in ships, indentures of See also:

• APPRENTICESHIP (from Fr. apprendre, to learn)

apprenticeship for the See also:

• SEA (in O. Eng. sae, a common Teutonic word; cf. Ger. See, Dutch Zee, &c.; the ultimate source is uncertain)
• SEA, COMMAND OF THE

sea service, petitions forwarded by post to the See also:

• CROWN

Crown or a See also:

• HOUSE
• HOUSE (O. Eng. hiss, a word common to Teutonic languages, cf. Dut. huis, Ger. Haus; in Gothic it is only found in gudhiss, a temple; it may be ultimately connected with the root of " hide," conceal)

House of See also:

• PARLIAMENT (Anglo-Lat. parliamentum, Fr. parlement, from parler, to speak)

Parliament and most instruments See also:

• RELATING

relating to the business of See also:

• BUILDING

building and friendly See also:

• SOCIETIES, LEARNED

societies . As a general rule a document must be stamped at the time of See also:

• EXECUTION (from Lat. ex-sequor, exsecutus, follow or carry out)

execution, or a See also:

• PENALTY (Lat. poena, punishment)

penalty (remissible by the commissioners of inland revenue) is incurred . The penalty is in most cases £1o, sometimes much more; in the See also:

• CASE
• CASE, JOHN (d. 1600)

case of policies of marine insurance it is See also:

• IOO

Ioo . Some instruments cannot be stamped at all after execution, even with payment of the penalty . Such are bills of exchange and promissory notes (where an impressed stamp is necessary), bills of lading, proxies for voting at meetings of proprietors of See also:

• JOINT (through Fr. from Lat. junctum, jungere, to join)

joint-stock companies and receipts after a See also:

• MONTH
• MONTH (a common Teutonic word, cf. Ger. Mond, Du. maand, Dan. maaned, &c., and cognate with Lat. mensis, Gr. µi7v, &c., in other branches of the Indo-Germanic family; all ultimately from the root seen in the word for the moon in nearly all those languages

month from date . An unstamped instrument cannot be pleaded or given in See also:

• EVIDENCE (Lat. evidentia, evideri, to appear clearly)

evidence except in criminal proceedings or for a See also:

• COLLATERAL (from Med. Lat. collateralis,—cum, with, and latus, lateris, side,—side by side, hence parallel or additional)

collateral purpose . If an instrument chargeable with duty be produced as evidence in a See also:

• COURT
• COURT (from the O. Fr. court, Late Lat. cortis, curtis, a popular form of class. Lat. cohors, gen. cohortis; the mod. Fr. form tour is due to the influence of the Lat. curia, the word used in medieval documents to translate " court " in the feudal sense)
• COURT, ANTOINE (1696-176o)

court, the officer whose duty it is to read the instrument is to See also:

• CALL (from Anglo-Saxon ceallian, a common Teutonic word, cf. Dutch kallen, to talk or chatter)

call the See also:

• ATTENTION (from Lat. ad-tendo, await, expect; the condition of being " stretched " or " tense ")

attention of the See also:

• JUDGE (Lat. judex, Fr. juge)

judge to any omission or insufficiency of the stamp, and if the instrument is one which may legally be stamped after execution, it may, on payment of the amount of the unpaid duty and the penalty payable by law, and a further sum of I, be received in evidence, saving all just exceptions on other grounds . The rules of the supreme court, 1883 (Ord. xxxix. r . 8, re-enacting a See also:

• PROVISION (Lat. provisio)

provision of the See also:

• COMMON

Common Law See also:

• PROCEDURE (Fr. procedure, from Lat. procedere, to go for-ward)

Procedure Act), provide that a new trial is not to be granted by See also:

• REASON (Lat. ratio, through French raison)

reason of the ruling of a judge that the stamp upon any document is sufficient or that the document does not require a stamp . The stamp upon a document subject to the stamp See also:

• LAWS

laws of a foreign See also:

• STATE
• STATE, GREAT OFFICERS OF

state is usually admissible in evidence in a court of the United Kingdom if it conform in other respects to the rules governing the admissibility of such documents, even though it be improperly stamped according to the law of the foreign country . The admissibility of documents belongs to the ordinatoria litis rather than the decisoria litis, and is governed by the lex fori rather than the lex loci contractus, unless indeed that law makes a stamp necessary to the validity of the instrument . Certain offences, such as See also:

• FORGING

forging a die or stamp, selling or using a forged stamp,'&c., are made felonies punishable with penal See also:

• SERVITUDE (Lat. servitus, from service, to serve)

servitude for See also:

• LIFE

life as a maximum .

United States.—The subject of stamp duties is of unusual See also:

• HISTORICAL

historical See also:

• INTEREST

interest, as the passing of See also:

• GRENVILLE (or GRANVILLE), SIR RICHARD (r600-1658)
• GRENVILLE (or GREYNVILE), SIR RICHARD (c. 1541-1591)
• GRENVILLE, GEORGE (1712-1770)
• GRENVILLE, SIR BEVIL (1596-1643)
• GRENVILLE, WILLIAM WYNDHAM GRENVILLE, BARON (1759-1834)

Grenville's Stamp Act of 1765 (see UNITED STATES: See also:

• HISTORY

History) directly led to the See also:

• AMERICAN

American War of See also:

• INDEPENDENCE
• INDEPENDENCE, DECLARATION OF
• INDEPENDENCE, WAR OF

Independence . The act was, indeed, repealed the next See also:

• YEAR

year as a See also:

• MATTER

matter of expediency, but an act of the same year dealing with the dependency of American colonies declared the right of the See also:

• BRITISH

British legislature to bind the colonies by its acts . The actual yield of the stamp duties under the act of 1765 was, owing to the opposition in the American colonies, only £4000—less than the expenses of putting the act into force . The stamp duties of the United States are now under the superintendence of the commissioner of See also:

• INTERNAL

internal revenue .