Stamp act

A stamp act is any legislation that requires a tax to be paid on the transfer of certain documents. Those that pay the tax receive an official stamp on their documents, making them legal documents. The taxes raised under a stamp act are called stamp duty. This system of taxation was first devised in the Netherlands in 1624 after a public competition to find a new form of tax. A variety of products have been covered by stamp acts including playing cards, dice, patent medicines, cheques, mortgages, contracts, marriage licenses and newspapers. The items often have to be physically stamped at approved government offices following payment of the duty, although methods involving annual payment of a fixed sum or purchase of adhesive stamps are more practical and common. Stamp acts have been enforced in many countries, including Australia, People's Republic of China, Canada, Ireland, India, Malaysia, Israel, the United Kingdom and the United States of America.

After Great Britain was victorious over France in the Seven Years' War (known in America as the French and Indian War), a small Stamp Act was enacted that covered of all sorts of documents from newspapers to legal documents, and even playing cards. Great Britain was taxing the colonial population to raise revenue, but the Americans claimed their constitutional rights were violated, since only their own colonial legislatures could levy taxes. Across the American colonies, opposition to the tax took the form of violence and intimidation. A more reasoned approach was taken by some elements. James Otis, Jr. wrote the most influential protest, The Rights of the British Colonies Asserted and Proved. Otis, the radical leader in Massachusetts, convinced the Massachusetts assembly to send a circular letter to the other colonies, which called for an inter-colonial meeting to plan tempered resistance to new tax. The Stamp Act Congress convened in New York City on October 7, 1765, with nine colonies in attendance; others would likely have participated if earlier notice had been provided. The delegates approved a fourteen-point Declaration of Rights and Grievances, formulated largely by John Dickinson of Pennsylvania. The statement echoed the recent resolves of the Virginia House of Burgesses, which argued that colonial taxation could only be carried on by their own assemblies. The delegates singled out the Stamp Act and the use of the vice-admiralty courts for special criticism, yet ended their statement with a pledge of loyalty to the King.

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