LONDON: PRINTED BY

SPOTTISWOODE AND CO., NEW-STREET SQUARE AND PARLIAMENT STREET

A

HISTORY AND EXPLANATION

OF

THE STAMP DUTIES

CONTAINING

REMARKS ON THE ORIGIN OF STAMP DUTIES

A HISTORY OF THE DUTIES IN THIS COUNTRY FROM THEIR COMMENCEMENT

TO THE PRESENT TIME

OBSERVATIONS ON THE PAST AND PRESENT STATE OF THE STAMP LAWS

AN EXPLANATION OF THE SYSTEM AND ADMINISTRATION OF THE TAX

OBSERVATIONS ON THE STAMP DUTIES IN FOREIGN COUNTRIES

The revenue of the State is the State. In effect all depends upon it, whether
for support or for reformation '-BURKE's Reflections on the Revolution in France

LONDON:

BUTTERWORTHS, 7 7 FLEET STREET,

Law Publishers to the Queen's Most Excellent Majesty.

EDINBURGH: T. & T. CLARK.

DUBLIN: HODGES, FOSTER, & CO.

1873.

HJ5404
17

Origin of the terms Customs and Inland Revenue

Classification of Inland Revenue duties

The stamp duties the subject of the volume

The writer's principal motive

Dedication

II. PLÁN OF THE VOLUME.

.

PAGE

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4

1. certain excise duties collected by means of stamped wrappers

7

The patente tax in France

10

Reasons for treating the fire insurance duties as stamp duties

10

253147

Commencement of the Duties in England, including Wales.

Commencement of the duties in the

The original Stamp Act

Scope of the Act

year

1694

Position of the tax at the date of the Union of England and

Commencement of the Duties in Scotland.

No duties in force before the Union

Certain exemptions secured to Scotland at the Union

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17

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19

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History of the Duties in Great Britain, 1701-1793.

Little of importance occurs during the reigns of Anne, George I.,

and George II.

Yield of the duties in 1714, in 1727, and in 1760

First eighteen years of George III.

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21

21

21

Commencement of the probate and legacy duties in 1779 and 1780 21

Commencement of the duties on bills of exchange in 1782

The duties doubled in the following year.

Large and increasing yield of these duties

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