The Stamp Act of 1765 (short title Duties in American Colonies Act 1765; 5 George III, c. 12) was an act of the Parliament of Great Britain that imposed a direct tax on the colonies of British America and required that many printed materials in the colonies be produced on stamped paper produced in London, carrying an embossed revenue stamp. Printed materials included legal documents, magazines, playing cards, newspapers and many other types of paper used throughout the colonies. Like previous taxes, the stamp tax had to be paid in valid British currency, not in colonial paper money. The purpose of the tax was to help pay for troops stationed in North America after the British victory in the Seven Years' War and the French and Indian War. The Americans said there was no military need for the soldiers because there were no foreign enemies on the continent, and the Americans had always protected themselves against Native Americans. They suggested it was rather a matter of British patronage to surplus British officers and career soldiers who should be paid by London.
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, patent medicines, cheques, mortgages, contracts 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.
The Stamp Act of 1712 was an act passed in the United Kingdom on August 1, 1712 to create a new tax on publishers, particularly of newspapers. Newspapers were subjected to tax and price increased. The stamp tax was a tax on each newspaper and thus hit cheaper papers and popular readership harder than wealthy consumers (because it formed a higher proportion of the purchase price). It was increased in 1797, reduced in 1836 and was finally ended in 1855, thus allowing a cheap press. It was enforced until its repeal in 1855. The initial assessed rate of tax was one penny per whole newspaper sheet, a halfpenny for a half sheet, and one shilling per advertisement contained within. The act had a potentially chilling effect on publishers; Jonathan Swift was a frequent publisher of newspapers, and complained in a letter about the new tax. Other than newspapers, it required that all pamphlets, legal documents, commercial bills, advertisements, and other papers issued the tax. The tax is blamed for the decline of English literature critical of the government during the period, notably with The Spectator ending the same year of the tax's enactment. It would see increasingly greater taxes and wider spectrum of materials affected until its repeal in 1855.