|
An impressed duty stamp is a form of revenue stamp created by ''impressing'' (embossing) a stamp onto a document using a metal die to show that the required ''duty'' (tax) had been paid. The stamps have been used to collect a wide variety of taxes and duties, including stamp duty and duties on alcohol, financial transactions, receipts, cheques and court fees. Usage has been worldwide but particularly heavy in the United Kingdom and British Commonwealth. Impressed duty stamps are to be distinguished from ''adhesive'' revenue stamps which are applied to documents in the same way that a postage stamp is applied to a letter. ==History in the United Kingdom== In the United Kingdom, the first impressed duty stamps were used following the introduction of stamp duty in the Stamps Act 1694. The Act was ''An act for granting to Their Majesties several duties on Vellum, Parchment and Paper for 10 years, towards carrying on the war against France'' (5 & 6 Will. & Mar. c. 21).〔Russell, David Lee. ''The American Revolution in the Southern Colonies''. McFarland & Company, 2000, p.27. ISBN 978-0-7864-0783-5〕 The duty ranged from 1 penny to several shillings on a number of different legal documents including insurance policies and documents used as evidence in courts. It raised around £50,000 a year and although it was initially a temporary measure, it proved so successful that its use was continued. Successive Acts have created new duties up to the present day and impressed duty stamps have been used until recently to collect the taxes with electronic methods now taking over. The tax was enforced by making the documents unenforceable in court if they had not been properly stamped. The tax was either a fixed amount per document or ''ad valorem'' where the tax varied according to the value of the transaction being taxed.〔Barefoot, John., ed. ''Great Britain Revenues''. 4th edition. York, United Kingdom: J. Barefoot Ltd., 2002, p.3. ISBN 0-906845-62-9〕 The first stamps were issued by the newly created ''Board of Commissioners of Stamps''. Distributors of the stamps were appointed throughout the country. Later, the poet William Wordsworth was the distributor in Westmorland.〔 The stamps were embossed onto the document directly, at first without any inking (known as ''albino''), and later using colour. In the case of parchment the stamp was first applied to paper which was attached to the document using glue and a tin metal strip.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Impressed duty stamp」の詳細全文を読む スポンサード リンク
|