Stamped paper

Stamped paper is an, often, foolscap piece of paper which bears a pre-printed revenue stamp. Stamped papers are not a form of postal stationery. The use of stamped paper in the American colonies was so unpopular that it has been credited with sowing the seeds of the American Revolution.

Stamped paper has been widely used around the world to collect taxes on documents requiring stamping, such as leases, agreements, receipts, court documents and many others. The papers are bought blank apart from the pre-printed stamp and are available from stationers, lawyers offices, post offices and courts according to local regulations. The parties to the matter then write their legal business on the paper and lodge it with the court or other interested party. This is an efficient way of collecting taxes and stamping documents without the need to submit them to a separate government stamp office.

Stamped paper is thought to have been a Spanish invention, being introduced (or reinvented) in the Netherlands in the 1620s. It has been used widely in France (from 1651), Great Britain (from 1694), the United States, India and elsewhere.

The 1765 Stamp Act required all British colonies in the New World to use stamped paper prepared in London and embossed with a revenue stamp. This led to riots and political agitation which have been credited with sowing the seeds of the American Revolution.

Collecting stamped paper is part of revenue philately.

The stamp sometimes occupies the entire width of the top part of the paper and is often of an intricate engraved design in order to enhance security. The paper will also frequently have a whole page watermark for the same reason.

Stamped papers remain in use in many countries; however, electronic versions are being developed in order to reduce the risk of fraud. This has particularly been the case in India following a recent large-scale fraud. The use of stamped paper remains an important source of revenue in some developing countries, like Bangladesh, where other forms of taxation are hard to collect.

...
Wikipedia