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A stamp act is any legislation that requires a tax to be paid on the transfer of certain documents. Those who pay the tax receive an official stamp on their documents, making them legal documents. 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.

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  • Stamp Act (fr)
  • Stamp act (en)
  • Гербовый акт (ru)
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  • Le Stamp Act (abréviation de Duties in American Colonies Act 1765), adopté en 1765, est la quatrième loi sur le droit de timbre votée par le Parlement britannique, il instituait que dans les Treize colonies américaines, tous les documents, permis, contrats commerciaux, journaux, testaments, livres et cartes à jouer devaient être munis d'un timbre fiscal. Cette loi fut votée afin de couvrir les coûts de la présence militaire nécessaire à la protection des colonies. Peu appliquée et finalement abrogée le 18 mars 1766, elle marque une étape vers la Révolution américaine. (fr)
  • A stamp act is any legislation that requires a tax to be paid on the transfer of certain documents. Those who pay the tax receive an official stamp on their documents, making them legal documents. 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. (en)
  • Гербовый акт — государственный документ, который вводил налог на издание каких-либо документов. Уплатившие налог получают официальную гербовую марку, которая наклеивается на документ и делает его официальным. Исторически вводились гербовые акты, облагающие налогом игральные карты, медицинские патенты, чеки, контракты, брачные свидетельства и газеты. Практика применения таких актов зародилась в Нидерландах в 1624 году, когда государство изыскивало новые формы налогообложения. Гербовые акты издавались во множестве стран, в том числе в Австралии, Канаде, Китае, Ирландии, Индии, Малайзии, Израиле, Великобритании, в колониях Великобритании и США. (ru)
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