which shall hereafter belong unto or be in the possession or under the dominion of his Majesty . . ., in America, unless the whole and entire cargo of such ship or vessel shall be bona fide, and without fraud, laden and shipped in this kingdom. . . .

XXXI. Provided always, That this act shall not extend, nor be construed to extend, to forfeit, for want of such cocket or clearance, any salt laden in Europe for the fisheries in New England, Newfoundland, Pensylvania, New York, and Nova Scotia, or any other place to which salt is or shall be allowed by law to be carried; wines laden in the Madeiras, of the growth thereof; and wines of the growth of the Western Islands, or Azores, and laden there; nor any horses, victuals, or linen cloth, of and from Ireland, which may be laden on board such ships or vessels.

*

*

No. 33. Stamp Act

March 22, 1765

A STAMP act formed part of the plan of colonial taxation outlined by Townshend in 1763, and adopted by Grenville when the latter became prime minister (see note to No. 32). In September, 1763, the commissioners of stamp duties were requested to draft provisions for the extension of those duties to America. In March, 1764, shortly before the passage of the Sugar Act, Grenville announced his intention of introducing, at the next session, a stamp bill; and the plan received the approval of Parliament. In the meantime, opportunity was given the colonial agents to communicate with their respective governments, in order that the colonies, in case the stamp tax were deemed objectionable, might agree upon some other method of raising the desired revenue. The prospect of parliamentary taxation was viewed with alarm in America, where a stricter enforcement of the acts of trade was already thought to threaten disaster to commerce. When, however, the subject was again brought before Parliament by Grenville, in February, 1765, the colonial agents, although remonstrating against the proposed measure, were unable to recommend any substitute; while petitions from the colonial assemblies, and from London merchants interested in the American trade, were refused consideration, under a rule of the House of Commons forbidding the reception of petitions on money bills. There was little opposition in Parliament, and the bill passed the Commons by a vote of 205 to 49, and the Lords without a division. George III. was at the time insane, and the act received the royal assent, March 22, by commission.

REFERENCES. - Text in Pickering's Statutes at Large, XXVI., 179-204. The act is cited as 5 Geo. III., c. 12. The proceedings in Parliament may be followed in the Parliamentary History, XV., XVI., and the Annual Register (1765). The fullest account of the debates is in Bancroft's United States (ed. 1852), V. Bradford's Massachusetts State Papers, 33-92, gives the addresses and messages of Governor Bernard, and the answers of the House of Representatives, of that colony, in relation to the act and its repeal. The best-known contemporary expression of American opinion, called out by the Sugar Act and the proposal of a stamp act, is Otis's Rights of the Britis Colonies; for a more moderate statement, see Stephen Hopkins's Rights of the Colonies Examined (in R. I. Col. Records, VI.).

An act for granting and applying certain stamp duties, and other duties, in the British colonies and plantations in America, towards further defraying the expences of defending, protecting, and securing the same; and for amending such parts of the several acts of parliament relating to the trade and revenues of the said colonies and plantations, as direct the manner of determining and recovering the penalties and forfeitures therein mentioned.

WHEREAS by an act made in the last session of parliament, several duties were granted, continued, and appropriated, towards defraying the expences of defending, protecting, and securing, the British colonies and plantations in America: and whereas it is just and necessary, that provision be made for raising a further revenue within your Majesty's dominions in America, towards defraying the said expences: . . . be it enacted . . ., That from and after . . . [November 1, 1765,] . . . 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,

...

For every skin or piece of vellum or parchment, or sheet or piece of paper, on which shall be ingrossed, 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.

[Then follow specifications of numerous kinds of legal documents, with the several rates of duty thereon.]

For every skin . . . on which shall be ingrossed any note or bill of lading, which shall be signed for any kind of goods, wares, or merchandize, to be exported from, or any cocket or clearance granted within the said colonies and plantations, a stamp duty of four pence.

...

For every skin. . . on which shall be ingrossed . . . letters of mart, or commission for private ships of war a stamp duty of twenty shillings.

.

For every skin . . . on which shall be ingrossed . . . any grant, appointment, or admission of or to any publick beneficial office or employment, for the space of one year, or any lesser time, of or above the value of twenty pounds per annum sterling money, in salary, fees, and perquisites. (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. For every skin. . . on which any grant of any liberty, privilege, or franchise, under the seal of any of the said colonies or plantations, or under the seal or sign manual of any governor, proprietor, or publick 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 ingrossed . a stamp duty of six pounds.

For every skin. on which shall be ingrossed . . . any licence for retailing of spirituous liquors, to be granted to any person who shall take out the same. a stamp duty of twenty

shillings.

[Specifications of duties on other forms of liquor licenses follow.] For every skin . . . on which shall be ingrossed . . . any probate of a 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.

For every skin . . . on which shall be ingrossed . . . 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.

For every skin. . . on which shall be ingrossed . . 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 six pence.

[Bonds for sums above £10 and not exceeding £20, one shilling; above £20 and not exceeding £40, one shilling and sixpence.]

For every skin. . . on which shall be ingrossed . . . 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 publick 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 six pence. [Further provision for larger grants.]

For every skin . . . on which shall be ingrossed . . . 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 six pence. [Further provision for larger grants.]

For every skin original grant..

.

on which shall be ingrossed . . . any such by which any quantity of land not exceeding one hundred acres shall be granted . . . within all other parts of the British dominions in America, a stamp duty of three shillings. [Further provision for larger grants.]

For every skin . . . on which shall be ingrossed . . . any grant, appointment, or admission, of or to any publick 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. For every skin . . . on which shall be ingrossed any such grant . . . within all other parts of the British dominions in America, a stamp duty of six pounds.

For every skin . . . on which shall be ingrossed . . . 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 are herein before charged) within the British colonies and plantations in America, a stamp duty of two shillings and six pence.

For every skin . . . on which any warrant or order for auditing any publick accounts, beneficial warrant, order, grant, or certificate, under any publick seal, or under the seal or sign manual of any governor, proprietor, or publick 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 let-pass, surrender of office, or policy of assurance, shall be ingrossed. . . (except warrants or orders for the service of the navy, army, ordnance, or militia, and grants of offices under twenty pounds per annum in salary, fees, and perquisites) a stamp duty of five shillings.

...

For every skin . . . on which shall be ingrossed any notarial act, bond, deed, letter of attorney, procuration, mortgage, release, or other obligatory instrument, not herein before charged . . a stamp duty of two shillings and three pence. For every skin . . . on which shall be ingrossed . . . any register, entry, or inrollment of any grant, deed, or other instrument whatsoever herein before charged

three pence.

a stamp duty of

any

For every skin. . . on which shall be ingrossed .

...

register, . . not herein before charged .

two shillings.

...

a stamp duty of

And for and upon every pack of playing cards, and all dice, which shall be sold or used

lowing (that is to say)

the several stamp duties fol

For every pack of such cards, the sum of one shilling. And for every pair of such dice, the sum of ten shillings. And for and upon every paper, commonly called a pamphlet, and upon every news paper . . . and for and upon such advertisements as are herein after mentioned, the respective duties following (that is to say)

For every such pamphlet and paper contained in half a sheet,