National Stamp-Tax Laws and State Instrumentalities*

Alden L. Powell

American Political Science Review, 1935, vol. 29, issue 2, 225-246

Abstract: The rule that the national government may not burden the governmental agencies of the states by taxation is generally familiar to students of constitutional law. An interesting phase of the development of this doctrine is found in judicial and administrative rulings on the immunity of state agencies under the national stamp-tax laws.The Early History of the Stamp Tax as Applied to State Judicial Documents. Stamps had been used as a means of securing revenue for nearly two centuries when such a method of taxation was suggested for the United States in 1797. The stamp tax originated in Holland in 1624, when, during a time of “dire necessity,” the States-General offered a reward to anyone who would invent a new kind of tax, and someone proposed “the requiring of stamps on documents and writings having a legal operation or forming necessary steps in suits in the law courts.” In 1694, England adopted this method of raising revenue. Congress first resorted to the stamp tax on legal instruments in acts of 1797 and 1813.

Date: 1935
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.cambridge.org/core/product/identifier/ ... type/journal_article link to article abstract page (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cup:apsrev:v:29:y:1935:i:02:p:225-246_02

Access Statistics for this article

More articles in American Political Science Review from Cambridge University Press Cambridge University Press, UPH, Shaftesbury Road, Cambridge CB2 8BS UK.
Bibliographic data for series maintained by Kirk Stebbing ().