Whereas, by an act made in the last session of Parliament,
several duties were granted, continued, and appropriated towards defraying the
expenses of defending, protecting, and securing the British colonies and
plantations in America; and whereas it is first necessary, that provision be
made for raising a further revenue within your majesty's dominions in America,
towards defraying the said expenses; we, your majesty's most dutiful and loyal
subjects, the Commons of Great Britain, in Parliament assembled,
have therefore resolved to give and grant unto your majesty the several rights
and duties hereinafter mentioned; and do most humbly beseech your majesty that
it may be enacted, And be it enacted by the king's most excellent majesty, by
and with the advice and consent of the lords spiritual and temporal, and
commons, in this present Parliament assembled, and by the authority of the
same, That from and after the first day of November, one thousand seven hundred
and sixty-five, there shall be raised, levied, collected, and paid unto his
majesty, his heirs and successors, throughout the colonies and plantations in
America, which now are, or hereafter may be, under the dominion of his majesty,
his heirs and successors,
1. For every skin of vellum or parchment, or sheet or piece
of paper, on which shall be engrossed, written, or printed, any declaration,
plea, replication, rejoinder, demurrer, or other pleading, or any copy thereof,
in any court of law within the British colonies and plantations in America, a
stamp duty of three pence.
2. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written or printed, any special
bail, and appearance upon such bail in any such court, a stamp duty of two
shillings.
3. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which may be engrossed, written or printed, any petition,
bill or answer, claim, plea, replication, rejoinder, demurrer, or other
pleading in any court of chancery or equity within the said colonies and
plantations, a stamp duty of one shilling and sixpence.
4. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written or printed, any copy of
any petition, bill, answer, claim, plea, replication, rejoinder, demurrer, or
other pleading, in any such court, a stamp duty of three pence.
5. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written or printed, any
monition, libel, answer, allegation, inventory, or renunciation in
ecclesiastical matters, in any court of probate, court of the ordinary, or
other court exercising ecclesiastical jurisdiction within the said colonies and
plantations, a stamp duty of one shilling.
6. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written or printed, any copy of
any will, (other than the probate thereof,) monition, libel, answer,
allegation, inventory, or renunciation, in ecclesiastical matters, in any such
court, a stamp duty of sixpence.
7. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written or printed, any
donation, presentation, collation, or institution, of or to any benefice,
or any writ or instrument for the like purpose, any register, entry,
testimonial, or certificate of any degree taken in any university, academy,
college, or seminary of learning, within the said colonies and plantations, a
stamp duty of two pounds.
8. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
monition, libel, claim, answer, allegation, information, letter of request,
execution, renunciation, inventory, or other pleading in any admiralty court
within the said colonies and plantations, a stamp duty of one shilling.
9. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which any copy of any such monition, libel, claim,
answer, allegation, information, letter of request, execution, renunciation,
inventory, or other pleading shall be engrossed, written, or printed, a stamp
duty of sixpence.
10. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
appeal, writ of error, writ of dower, ad quod damnum, certiorari,
statute merchant, statute staple, attestation, or certificate, by any officer,
or exemplification of any record or proceeding, in any court whatsoever, within
the said colonies and plantations, (except appeals, writs of error, certiorari,
attestations, certificates, and exemplifications, for, or relating to, the
removal of any proceedings from before a single justice of the peace,) a stamp
duty of ten shillings.
11. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any writ
of covenant, for levying fines, writ of entry for suffering a common recovery,
or attachment issuing out of or returnable into any court within the said
colonies and plantations, a stamp duty of five shillings.
12. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
judgment, decree, or sentence, or dimission, or any record of nisi
prius or postea, in any court within the said colonies and
plantations, a stamp duty of four shillings.
13. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
affidavit, common bail, or appearance, interrogatory, deposition, rule, order
or warrant of any court, or any dedimus polestatem, capias, subpoena,
summons, compulsory citation, commission, recognizance, or any other writ, process,
or mandate, issuing out of, or returnable into, any court, or any office
belonging thereto, or any other proceedings therein whatsoever, or any copy
thereof, or of any record not herein before charged, within the said colonies
and plantations, (except warrants relating to criminal matters, and proceedings
thereon, or relating thereto,) a stamp duty of one shilling.
14. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any note or
bill of lading, which shall be signed for any kind of goods, wares, or
merchandise, to be exported from, or any cocket or clearance granted within the
said colonies and plantations, a stamp duty of four pence.
15. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, letters of
mark or commission for private ships of war, within the said colonies and
plantations, a stamp duty of twenty shillings.
16. For every skin or piece of vellum, or parchment, or
sheet or piece of paper, on which shall be engrossed, written, or printed, any
grant, appointment, or admission of or to any public beneficial office or
employment, for the space of one year, or any lesser time, or of above twenty
pounds per annum, sterling money, in salary, fees, and perquisites within the
said colonies and plantations, (except commissions and appointments of officers
of the army, navy, ordnance, or militia, of judges, and of justices of the
peace,) a stamp duty of ten shillings.
17. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which any grant of any liberty, privilege, or franchise,
under the seal or sign manual of any governor, proprietor, or public officer,
alone, or in conjunction with any other person or persons, or with any council,
or any council and assembly, or any exemplification of the same, shall be
engrossed, written, or printed, within the said colonies and plantations, a
stamp duty of six pounds.
18. For every skin or piece of vellum or parchment, or
sheet or piece of paper, on which shall be engrossed, written, or printed, any
license for retailing of spirituous liquors, to be granted to any person who
shall take out the same, within the said colonies and plantations, a stamp duty
of twenty shillings.
19. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
license for retailing of wine, to be granted to any person who shall not take
out a license for retailing of spirituous liquors, within the said colonies and
plantations, a stamp duty of four pounds.
20. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
license for retailing of wine, to be granted to any person who shall take out a
license for retailing of spirituous liquors, within the said colonies and
plantations, a stamp duty of three pounds.
21. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
probate of will, letters of administration or of guardianship for any estate
above the value of twenty pounds sterling money, within the British colonies
and plantations upon the continent of America, the islands belonging thereto,
and the Bermuda and Bahama islands, a stamp duty of five shillings.
22. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any such
probate, letters of administration or of guardianship, within all other parts
of the British dominions in America, a stamp duty of ten shillings.
23. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any bond
for securing the payment of any sum of money, not exceeding the sum of ten
pounds, sterling money, within the British colonies and plantations upon the
continent of America, the islands belonging thereto, and the Bermuda and Bahama
islands, a stamp duty of sixpence.
24. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any bond
for securing the payment of any sum of money above ten pounds, and not
exceeding twenty pounds, sterling money, within such colonies, plantations, and
islands, a stamp duty of one shilling.
25. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any bond
for securing the payment of any sum of money above twenty pounds, and not
exceeding forty pounds, sterling money, within such colonies, plantations, and
islands, a stamp duty of one shilling and sixpence.
26. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any order
or warrant for surveying or setting out any quantity of land, not exceeding one
hundred acres, issued by any governor, proprietor, or any public officer,
alone, or in conjunction with any other person or persons, or with any council,
or any council and assembly, within the British colonies and plantations in
America, a stamp duty of sixpence.
27. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written or printed, any such
order or warrant for surveying or setting out any quantity of land above one
hundred and not exceeding two hundred acres, within the said colonies and
plantations, a stamp duty of one shilling.
28. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any such
order or warrant for surveying or setting out any quantity of land above two
hundred and not exceeding three hundred and twenty acres, and in proportion for
every such order or warrant for surveying or setting out every other three
hundred and twenty acres, within the said colonies and plantations, a stamp
duty of one shilling and sixpence.
29. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
original grant or any deed, mesne conveyance, or other instrument whatsoever,
by which any quantity of land, not exceeding one hundred acres, shall be
granted, conveyed, or assigned, within the British colonies and plantations
upon the continent of America, the islands belonging thereto, and the Bermuda
and Bahama islands, (except leases for any term not exceeding the term of
twenty-one years) a stamp duty of one shilling and sixpence.
30. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any such
original grant, or any such deed, mesne conveyance, or other instrument
whatsoever, by which any quantity of land, above one hundred and not exceeding
two hundred acres, shall be granted, conveyed, or assigned, within such
colonies, plantations and islands, a stamp duty of two shillings.
31. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any such
original grant, or any such deed, mesne conveyance, or other instrument
whatsoever, by which any quantity of land, above two hundred, and not exceeding
three hundred and twenty acres, shall be granted, conveyed, or assigned, and in
proportion for every such grant, deed, mesne conveyance, or other instrument,
granting, conveying, or assigning, every other three hundred and twenty acres,
within such colonies, plantations, and islands, a stamp duty of two shillings
and sixpence.
32. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any such
original grant, or any such deed, mesne conveyance, or other instrument
whatsoever, by which any quantity of land, not exceeding one hundred acres,
shall be granted, conveyed, or assigned, within all other parts of the British
dominions in America, a stamp duty of three shillings.
33. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any such
original grant, or any such deed, mesne conveyance, or other instrument
whatsoever, by which any quantity of land, above one hundred and not exceeding
two hundred acres, shall be granted, conveyed, or assigned, within the same
parts of the said dominions, a stamp duty of four shillings.
34. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any such
original grant, or any such deed, mesne conveyance, or other instrument
whatsoever, by which any quantity of land, above two hundred and not exceeding
three hundred and twenty acres, shall be granted, conveyed, or assigned, and in
proportion for every such grant, deed, mesne conveyance, or other instrument,
granting, conveying, or assigning every other three hundred and twenty acres,
within the same parts of the said dominions, a stamp duty of five shillings.
35. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any grant,
appointment, or admission, of or to any beneficial office or employment, not
herein before charged, above the value of twenty pounds per annum sterling
money, in salary, fees, and perquisites, or any exemplification of the same,
within the British colonies, and plantations upon the continent of America, the
islands belonging thereto, and the Bermuda and Bahama islands, (except
commissions of officers of the army, navy, ordnance, or militia, and of
justices of the peace,) a stamp duty of four pounds.
36. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any such
grant, appointment, or admission, of or to any such public beneficial office or
employment, or any exemplification of the same, within all other parts of the
British dominions in America, a stamp duty of six pounds.
37. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
indenture, lease, conveyance, contract, stipulation, bill of sale, charter
party, protest, articles of apprenticeship, or covenant, (except for the hire
of servants not apprentices, and also except such other matters as herein
before charged,) within the British colonies and plantations in America, a
stamp duty of two shillings and sixpence.
38. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which any warrant or order for auditing any public
accounts, beneficial warrant, order, grant, or certificate, under any public
seal, or under the seal or sign manual of any governor, proprietor, or public
officer, alone, or in conjunction with any other person or persons, or with any
council, or any council and assembly, not herein before charged, or any
passport or letpass, surrender of office, or policy of assurance, shall be
engrossed, written, or printed, within the said colonies and plantations,
(except warrants or orders for the service of the army, navy, ordnance, or
militia, and grants of offices under twenty pounds per annum, in salary, fees,
and perquisites,) a stamp duty of five shillings.
39. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
notarial act, bond, deed, letter of attorney, procuration, mortgage,
release, or other obligatory instrument, not herein before charged, within the
said colonies and plantations, a stamp duty of two shillings and three pence.
40. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
register, entry, or enrollment of any grant, deed, or other instrument
whatsoever, herein before charged, within the said colonies and plantations, a
stamp duty of three pence.
41. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
register, entry, or enrollment of any grant, deed, or other instrument
whatsoever, not herein before charged, within the said colonies and
plantations, a stamp duty of two shillings.
42. And for and upon every pack of playing cards, and all
dice, which shall be sold or used within the said colonies and plantations, the
several stamp duties following; (that is to say;)
43. For every pack of such cards, one shilling.
44. And for every pair of such dice, ten shillings.
45. And for and upon every paper called a pamphlet, and upon
every newspaper, containing public news, or occurrences, which shall be
printed, dispersed, and made public, within any of the said colonies and
plantations, and for and upon such advertisements as are hereinafter mentioned,
the respective duties following; (that is to say;)
46. For every such pamphlet and paper, contained in a half
sheet, or any lesser piece of paper, which shall be so printed, a stamp duty of
one half-penny for every printed copy thereof.
47. For every such pamphlet and paper, (being larger than
half a sheet, and not exceeding one whole sheet,) which shall be so printed, a
stamp duty of one penny for every printed copy thereof.
48. For every pamphlet and paper, being larger than one
whole sheet, and not exceeding six sheets in octavo, or in a lesser page, or
not exceeding twelve sheets in quarto, or twenty sheets in folio, which shall
be so printed, a duty after the rate of one shilling for every sheet of any
kind of paper which shall be contained in one printed copy thereof.
49. For every advertisement to be contained in any gazette,
newspaper, or other paper, or any pamphlet which shall be so printed, a duty of
two shillings.
50. For every almanac or calendar for any one particular
year, or for any time less than a year, which shall be written or printed on
one side only of any one sheet, skin or piece of paper, parchment, or vellum,
within the said colonies and plantations, a stamp duty of two pence.
51. For every other almanac, or calendar, for any one particular
year, which shall be written or printed within the said colonies and
plantations, a stamp duty of four pence.
52. And for every almanac or calendar, written or printed in
the said colonies and plantations, to serve for several years, duties to the same
amount respectively shall be paid for every such year.
53. For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which any instrument, proceeding, or other matter or
thing aforesaid, shall be engrossed, written, or printed, within the said
colonies and plantations, in any other than the English language, a stamp duty
of double the amount of the respective duties before charged thereon.
54. And there shall be also paid, in the said colonies and
plantations, a duty of sixpence for every twenty shillings, in any sum not
exceeding fifty pounds sterling money, which shall be given, paid, contracted,
or agreed for, with or in relation to any clerk, or apprentice, which shall be
put or placed to or with any master or mistress, to learn any profession,
trade, or employment. II. And also a duty of one shilling for every twenty
shillings, in any sum exceeding fifty pounds which shall be given, paid,
contracted, or agreed for, with, or in relation to, any such clerk or
apprentice.
55. Finally the produce of all the aforementioned duties
shall be paid into his majesty's treasury; and there held in reserve, to be
used, from time to time, by the Parliament, for the purpose of defraying the
expenses necessary for the defence, protection, and security of the said
colonies and plantations.
SOURCE: Donald E. Smith, PhD., Editor-In-Chief, The New Larned History for Ready Reference,
Reading and Research, Vol. 10, pp. 8527-30