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

duty of six pounds.

.

For every skin . . . on which shall be ingrossed

a stamp

. . any

licence for retailing of spirituous liquors, to be granted to any person who shall take out the same

shillings.

a stamp duty of twenty

[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.]

.

any such

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

.. any

...

For every skin . . . on which shall be ingrossed 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 a stamp duty of

three pence.

...

...

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

a stamp duty of

For every such pamphlet and paper (being larger than half a sheet, and not exceeding one whole sheet) . one penny, for every printed copy thereof. For every pamphlet and paper being larger than one whole. sheet, and not exceeding six sheets in octavo, or in a lesser page, or not exceeding twelve sheets in quarto, or twenty sheets in folio . . a duty after the rate of one shilling for every sheet of any kind of paper which shall be contained in one printed copy thereof.

For every advertisement to be contained in any gazette, news paper, or other paper, or any pamphlet . . ., a duty of two shillings.

For every almanack or calendar, for any one particular year, or for any time less than a year, which shall be written or printed on one side only of any one sheet, skin, or piece of paper parchment, or vellum . . a stamp duty of two pence.

...

For every other almanack or calendar for any one particular year . . ., a stamp duty of four pence.

And for every almanack or calendar written or printed . . . to serve for several years, duties to the same amount respectively shall be paid for every such year.

For every skin . . . on which any instrument, proceeding, or other matter or thing aforesaid, shall be ingrossed . . ., in any other than the English language, a stamp duty of double the amount of the respective duties before charged thereon.

And there shall be also paid . . . a duty of six pence for every twenty shillings, in any sum not exceeding fifty pounds sterling money, which shall be given, paid, contracted, or agreed for, with or in relation to any clerk or apprentice, which shall be put or placed to or with any master or mistress to learn any profession, trade, or employment.

II. And also a duty of one shilling for every twenty shillings, in any sum exceeding fifty pounds, which shall be given, paid, contracted, or agreed, for, with, or in relation to any such clerk or apprentice.