单词 | stamp duty |
释义 | > as lemmasstamp duty stamp duty n. any of the duties collected by means of stamps impressed on or affixed to the articles taxed. ΘΚΠ society > trade and finance > fees and taxes > impost, due, or tax > duty on goods > [noun] > duty collected by means of stamps stamp duty1704 1704 J. Evelyn Diary (1955) V. 556 My Lord Tressurer gave my Gr: Son, the office of Treasurer of the Revenue of the stampt parchment & paper. 1765 J. Ingersoll Lett. Stamp-Act (1766) 28 'Tis said that it is intended to give the Business of collecting and paying the Stamp-Duty, to Americans. 1894 Act 57 & 58 Vict. c. 30. §6(1) Estate duty shall be a stamp duty collected and recovered as hereinafter mentioned. 1911 Encycl. Brit. XXV. 771/2 The death duties, the corporation duty, the duties on patent medicines and playing cards, and postage duties, are also technically ‘stamp duties’; but in ordinary use the expression is limited to those imposed on the various classes of legal instruments, such as conveyances, leases,..&c., on bills of exchange,..bills of lading, and a few other documents. < as lemmas |
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