Stamp act

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A stamp act is any legislation that requires a tax to be paid on the transfer of certain documents. Those who pay the tax receive an official stamp on their documents, making them legal documents. A variety of products have been covered by stamp acts including playing cards, dice, patent medicines, cheques, mortgages, contracts, marriage licenses and newspapers. The items may 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.

Contents

This system of taxation was first devised in the Netherlands in 1624 after a public competition to find a new form of tax. [1] Stamp acts have been enforced in many countries, including Australia, Canada, People's Republic of China, Ireland, India, Malaysia, Israel, the United Kingdom, and the United States of America.

The taxes raised under a stamp act are called stamp duty.

Australia

Stamps acts were enacted in various Australian states in 1878, 1882, 1886, 1890, and 1894, with amendments from 1892 to 1907. [2] According to these acts, stamps were required on many types of business transactions: negotiable instruments, promissory notes, bills of lading, and receipts. [2]

In Western Australia, duties of this type were overhauled in the Western Australian Stamp Act 1921, which took effect on 1 January 2010. [3] In South Australia, the Stamp Duties Act 1923 was first enacted in 1923, then revised or amended almost yearly until its current version of 2017. [4]

England and United Kingdom Stamp Acts

Stamps Act 1694

Stamps Act 1694
Act of Parliament
Coat of Arms of England (1694-1702).svg
Long title An Act for granting to theire Majesties severall Dutyes upon Velum Parchment and Paper for Four Yeares towards carryyng on the warr against France.
Citation 5 & 6 Will. & Mar. c. 21
Dates
Royal assent 25 April 1694
Commencement 28 June 1694
Repealed1 January 1871
Other legislation
Amended byStamps (Amendment) Act 1694
Repealed by Inland Revenue Repeal Act 1870
Status: Repealed
Text of statute as originally enacted
Stamps (Amendment) Act 1694
Act of Parliament
Coat of Arms of England (1694-1702).svg
Long title An Act for explaineing and regulateing several Doubts Duties and Penalties in the late Act for granting several Duties upon Velum Parchment and Paper and for ascertaineing the Admeasurement of the Tunnage of Ships.
Citation 6 & 7 Will. & Mar. c. 12
Dates
Royal assent 22 April 1695
Repealed1 January 1871
Other legislation
AmendsStamps Act 1694
Repealed by Inland Revenue Repeal Act 1870
Status: Repealed
Text of statute as originally enacted
Stamps Act 1697
Act of Parliament
Coat of Arms of England (1694-1702).svg
Long title An Act for granting to His Majesty His Heires & Successors further Duties upon Stampt Vellum Parchment. & Paper.
Citation 9 Will. 3. c. 25
(Ruffhead: 9 & 10 Will. 3. c. 25)
Dates
Royal assent 5 July 1698
Repealed1 January 1871
Other legislation
Repealed by Inland Revenue Repeal Act 1870
Relates to
Status: Repealed
Text of statute as originally enacted
Stamps Act 1702
Act of Parliament
Coat of Arms of England (1702-1707).svg
Long title An Act for preventing Frauds in Her Majesty's Duties upon stampt Vellum, Parchment, and Paper.
Citation 1 Ann. St. 2. c. 19
(Ruffhead: c. 22)
Dates
Royal assent 27 February 1703
Repealed1 January 1871
Other legislation
Repealed by Inland Revenue Repeal Act 1870
Status: Repealed
Stamps Act 1709
Act of Parliament
Coat of Arms of Great Britain (1707-1714).svg
Long title An Act for laying certain Duties upon Candles, and certain Rates upon Monies to be given with Clerks and Apprentices, towards raising Her Majesty's Supply, for the Year One Thousand Seven Hundred and Ten.
Citation 8 Ann. c. 5
(Ruffhead: c. 9)
Dates
Royal assent 24 March 1710
Repealed1 January 1871
Other legislation
Repealed by Inland Revenue Repeal Act 1870
Status: Repealed
Stamps Act 1710
Act of Parliament
Coat of Arms of Great Britain (1707-1714).svg
Long title An Act for making good Deficiencies, and satisfying the Public Debts; and for erecting a Corporation to carry on a Trade to The South Seas; and for the Encouragement of the Fishery; and for Liberty to trade in unwrought Iron with the Subjects of Spain; and to repeal the Acts for registering Seamen.
Citation 9 Ann. c. 15
Ruffhead c. 21
Dates
Royal assent 12 June 1711
Repealed1 January 1871
Other legislation
Repealed by Inland Revenue Repeal Act 1870
Status: Repealed
Stamps (No. 2) Act 1710
Act of Parliament
Coat of Arms of Great Britain (1707-1714).svg
Long title An Act for licensing and regulating Hackney Coaches and Chairs; and for charging certain new Duties on Stamped Vellum, Parchment, and Paper, and on Cards and Dice, and on the Exportation of Rock Salt for Ireland; and for securing thereby, and by a Weekly Payment out of the Post-office, and by several Duties on Hides and Skins, a Yearly Fund of One Hundred Eighty-six Thousand Six Hundred and Seventy Pounds, for Thirty-two Years, to be applied to the Satisfaction of such Orders as are therein mentioned, to the Contributors of any Sum, not exceeding Two Millions, to be raised for carrying on the War, and other Her Majesty's Occasions.
Citation 9 Ann. c. 16
Ruffhead c. 23
Dates
Royal assent 12 June 1711
Other legislation
Repealed by Inland Revenue Repeal Act 1870
Status: Repealed

A stamp duty was first introduced in England in 1694 following the Dutch model as An act for granting to Their Majesties several duties on Vellum, Parchment and Paper for four years, towards carrying on the war against France (5 & 6 Will. & Mar. c. 21). [5] The duty ranged between 1 penny to several shillings on a number of different legal documents including insurance policies, documents used as evidence in courts, grants of honour, grants of probate and letters of administration. It raised around £50,000 a year and although it was initially a temporary measure, it proved so successful that its use was continued.

Stamp Act 1712

Stamp Act 1712
Act of Parliament
Coat of Arms of Great Britain (1707-1714).svg
Long title An Act for altering the Stamp Duties upon Admissions into Corporations or Companies; and for further securing and improving the Stamp Duties in Great Britain.
Citation 10 Ann. c. 18
(Ruffhead: c. 19)
Dates
Commencement 5 July 1765
Repealed1 July 1855
Status: Repealed
Stamps Act 1713
Act of Parliament
Coat of Arms of Great Britain (1707-1714).svg
Citation 13 Ann. c. 18
(Ruffhead: 12 Ann. St. 2 c. 9)
Other legislation
Repealed by Inland Revenue Repeal Act 1870
Status: Repealed

The Stamp Act 1712 was an act passed in the United Kingdom on 1 August 1712 to create a new tax on publishers, particularly of newspapers. [6] [7] [8] 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. [9] Other than newspapers, it required that all pamphlets, legal documents, commercial bills, advertisements, and other papers be issued the tax. [10] The act was increased in 1797 with greater taxes and wider spectrum of materials affected, reached its height around 1815 during the "taxes on knowledge" struggle, reduced in 1836, and repealed in 1855. [11]

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. The act had a chilling effect on publishers; 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. [12] Its repeal in 1855 allowed a cheap press again.

Stamp Duties Management Act 1891 and Stamp Act 1891

Stamp Duties Management Act 1891
Act of Parliament
Royal Coat of Arms of the United Kingdom (variant 1, 1952-2022).svg
Long title An Act to consolidate the Law relating to the Management of Stamp Duties.
Citation 54 & 55 Vict. c. 38
Dates
Royal assent 21 July 1891
Other legislation
Repeals/revokes
Status: Amended
Text of statute as originally enacted
Text of the Stamp Duties Management Act 1891 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
Stamp Act 1891
Act of Parliament
Royal Coat of Arms of the United Kingdom (variant 1, 1952-2022).svg
Long title An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties.
Citation 54 & 55 Vict. c. 39
Dates
Royal assent 21 July 1891
Other legislation
Repeals/revokes
Status: Amended
Text of statute as originally enacted
Text of the Stamp Act 1891 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

All the above Acts were superseded by the Stamp Duties Management Act 1891 and the Stamp Act 1891, which still constitute the bulk of UK law on stamp duties today.

The modern UK Stamp Act

From 1914 to 1928, the Director of Stamping at the Stamp Office oversaw the production of Treasury Notes (a type of banknote, not to be confused with US Treasury notes). These were issued for denominations of £1 and 10's to enable coins to be removed from circulation and were not convertible to gold. Existing Bank of England banknotes in higher denominations continued to circulate alongside the Treasury Notes. In 1963 production of postage stamps passed to the General Post Office.

The Finance Act 1986 introduced Stamp Duty Reserve Tax. From October 27, 1986, the charge was imposed on 'closing' transactions at the London Stock Exchange which until then had been transactions where no document was used and therefore exempt from Stamp Duty.

A public display of Stamp Office artifacts and records was held at the Courtauld Institute in 1994 to commemorate the three hundredth anniversary of the introduction of UK Stamp Duty. The Stamp Office was also awarded the Charter Mark by John Major's Advisory Committee as a reward for its public service.

Stamp duties are the oldest taxes still raised by the HM Revenue and Customs.

Israel

Israel used to have a stamp duty on signed documents, [13] which was regulated by the 1961 "Stamp Tax on Documents" (Law 5731-1961), [14] the 1965 "Stamp Tax on Documents Regulations", [13] and subsequent Additions. [13] The stamp duty was repealed as of 2006. [15]

People's Republic of China

As part of domestic taxation, the PRC includes a stamp tax as one of the "behavioural taxes". Foreign investors are also subject to a stamp tax. Stamp taxes in China are governed by "Provisional Regulations of the People's Republic of China Concerning Stamp Tax Detailed Rules for Its Implementation", implemented in 1988. In 1997, stamp taxes produced revenue of 26.63 billion yuan and comprised 3.6% of China's gross domestic product.

United States

Stamp Act 1765

After Great Britain was victorious over France in the Seven Years' War – which manifested in America as the French and Indian War – a small Stamp Act was enacted that covered all sorts of documents. The Stamp Act 1765 (short title Duties in American Colonies Act 1765; 5 Geo. 3. c. 12) was a direct tax imposed by the British Parliament on the colonies of British America. The act required that many printed materials in the colonies be produced on stamped paper produced in London and carrying an embossed revenue stamp. [16] [17] These printed materials were on every legal document, magazine, and newspaper, plus many other types of paper used throughout the colonies, including playing cards. [18] Unlike 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. The British government felt that the colonies were the primary beneficiaries of this military presence, and the colonial population should pay at least a portion of the expense. The colonists claimed their constitutional rights were violated since only their own colonial legislatures could levy taxes. [19] The colonies sent no representatives to Parliament, and therefore had no influence over what taxes were raised, how they were levied, or how they would be spent. Some opponents of the Stamp Act distinguished between "internal" taxes like the stamp duty, which they claimed Parliament had no right to impose, and revenue legitimately raised through the regulation on trade. [18] In general, however, most colonists considered the Act to be a violation of their rights as Englishmen to be taxed without their consent – consent that only the colonial legislatures could grant because Americans were unrepresented in Parliament. The rallying cry of "No Taxation without Representation" reflected an increasingly major grievance that led to the American Revolution. [20] The Americans saw no need for the troops or the taxes; the British saw colonial defiance of their lawful rulers. [21]

The Stamp Act met great resistance in the colonies. Colonial assemblies sent petitions and protests. Local protest groups, led by colonial merchants and landowners, established connections through correspondence – the so-called "Committees of Correspondence – that created a loose coalition extending from New England to Georgia. British goods were boycotted. [20] [22] Opposition to the tax also took the form of violence and intimidation. Custom houses and tax collectors were attacked. [20] Protests and demonstrations initiated by the newly formed Sons of Liberty often turned violent and destructive as the masses became involved. A word used frequently by colonists was "liberty" during the Stamp Act upheaval. Opponents of the new tax staged mock funerals in which "liberty's" coffin was carried to a burial ground. They insisted that liberty could not be "taken away without consent." [23]

A more reasoned approach was taken by some elements. James Otis, Jr. wrote the most influential protest, The Rights of the British Colonies Asserted and Proved. Otis, the radical leader in Massachusetts, convinced the Massachusetts assembly to send a circular letter to the other colonies, which called for an inter-colonial meeting to plan tempered resistance. The Stamp Act Congress convened in New York City on October 7, 1765, with nine colonies in attendance; others would likely have participated if earlier notice had been provided. The Stamp Act Congress was another step in the process of attempted common problem-solving. The Albany Congress in 1754 had been held at the urging of royal officials as a forum for voicing constitutional concerns and afforded the more conservative critics of British policy some hope of regaining control of events from the unruly mobs in the streets of many cities; in contrast, the Stamp Act Congress was strictly a colonial affair, reflecting the first significant joint colonial response to any British measure. Delegates to the Stamp Act Congress approved a fourteen-point Declaration of Rights and Grievances as a petition to the Parliament and the King, formulated largely by John Dickinson of Pennsylvania. The statement echoed the recent resolves of the Virginia House of Burgesses, which argued that colonial taxation could only be carried on by their own assemblies. [18] The delegates singled out the Stamp Act and the use of the vice-admiralty courts for special criticism, yet ended their statement with a pledge of loyalty to the King.

Opposition to the Stamp Act was not limited to the colonies. In Canada, Nova Scotia largely ignored the Act; they allowed ships bearing unstamped papers to enter its ports, and business continued unabated after the distributors ran out of stamps. [24] Newfoundland experienced some protests and petitions based on legislation dating back to the reign of Edward VI forbidding any sort of duties on the importation of goods related to its fisheries. [25] The Caribbean colonies also protested. Political opposition was expressed in a number of colonies, including Barbados and Antigua, and by absentee landowners living in Britain. The worst violence took place on St. Kitts and Nevis, with rioting and blockage of stamp delivery. Montserrat and Antigua also succeeded in avoiding the use of stamps. In Jamaica there was also vocal opposition, and much evasion of the stamps. [26] British merchants and manufacturers, whose exports to the colonies were threatened by colonial boycotts, also pressured Parliament.

The act was repealed in early 1766, although the Declaratory Act maintained Parliament's right to tax the colonies. [20]

Revival

"Revenue stamps" were revived in the United States during the American Civil War. In 1862, the United States (Union) government began taxing a variety of goods, services, and legal dealings, in an effort to raise revenue for the great costs of the war. [27] To confirm that taxes were paid a "revenue stamp" was purchased and appropriately affixed to the taxable item. [27] This excise tax continued until the federal government finished paying the war debt in 1883, at which time the tax was repealed. [27]

In 1898, revenue stamps were again issued, to provide funding for the Spanish–American War. Tax was levied on a wide range of goods and services including alcohol, tobacco, tea, and other amusements and also on various legal and business transactions such as stock certificates, bills of lading, manifests, and marine insurance. To pay these tax duties revenue tax stamps were purchased and affixed to the taxable item or respective certificate. [28]

Revenue stamps were issued at irregular intervals for alcohol products, tobacco products, matches, proprietary medicines, and perfumes. [29] Revenue stamps were finally discontinued on December 31, 1967.

Related Research Articles

<span class="mw-page-title-main">Stamp Act 1765</span> 1765 British statute which taxed its American colonies use of printed materials

The Stamp Act 1765, also known as the Duties in American Colonies Act 1765, was an Act of the Parliament of Great Britain which imposed a direct tax on the British colonies in America and required that many printed materials in the colonies be produced on stamped paper from London which included an embossed revenue stamp. Printed materials included legal documents, magazines, playing cards, newspapers, and many other types of paper used throughout the colonies, and it had to be paid in British currency, not in colonial paper money.

<span class="mw-page-title-main">Declaratory Act</span> British legislation regarding the American colonies

The American Colonies Act 1766, commonly known as the Declaratory Act, was an Act of the Parliament of Great Britain which accompanied the repeal of the Stamp Act 1765 and the amendment of the Sugar Act. Parliament repealed the Stamp Act because boycotts were hurting British trade and used the declaration to justify the repeal and avoid humiliation. The declaration stated that the Parliament's authority was the same in America as in Britain and asserted Parliament's authority to pass laws that were binding on the American colonies.

<span class="mw-page-title-main">Townshend Acts</span> Political precursor to the American Revolution

The Townshend Acts or Townshend Duties were a series of British acts of Parliament passed during 1767 and 1768 introducing a series of taxes and regulations to fund administration of the British colonies in America. They are named after the Chancellor of the Exchequer who proposed the programme. Historians vary slightly as to which acts they include under the heading "Townshend Acts", but five are often listed:

<span class="mw-page-title-main">Stamp Act Congress</span> American colonial meeting against the British Stamp Act

The Stamp Act Congress, also known as the Continental Congress of 1765, was a meeting held in New York City in the colonial Province of New York. It included representatives from some of the British colonies in North America. It was the second gathering of elected representatives from British American colonies after the Albany Convention of 1754. The Congress sought to devise a unified protest against new British taxes by the British Parliament, which passed the Stamp Act, requiring the use of specialty stamped British paper for legal documents, playing cards, calendars, newspapers, and dice for virtually all business in the colonies starting on November 1, 1765.

<span class="mw-page-title-main">Sugar Act</span> British legislation imposing import duties on American colonies

The Sugar Act 1764 or Sugar Act 1763, also known as the American Revenue Act 1764 or the American Duties Act, was a revenue-raising act passed by the Parliament of Great Britain on 5 April 1764. The preamble to the act stated: "it is expedient that new provisions and regulations should be established for improving the revenue of this Kingdom ... and ... it is just and necessary that a revenue should be raised ... for defraying the expenses of defending, protecting, and securing the same." The earlier Molasses Act 1733, which had imposed a tax of six pence per gallon of molasses, had never been effectively collected due to colonial evasion. By reducing the rate by half and increasing measures to enforce the tax, Parliament hoped that the tax would actually be collected. These incidents increased the colonists' concerns about the intent of the British Parliament and helped the growing movement that became the American Revolution.

<span class="mw-page-title-main">Tea Act</span> United Kingdom legislation

The Tea Act 1773 was an Act of the Parliament of Great Britain. The principal objective was to reduce the massive amount of tea held by the financially troubled British East India Company in its London warehouses and to help the struggling company survive. A related objective was to undercut the price of illegal tea, smuggled into Britain's North American colonies. This was supposed to convince the colonists to purchase Company tea on which the Townshend duties were paid, thus implicitly agreeing to accept Parliament's right of taxation. Smuggled tea was a large issue for Britain and the East India Company, since approximately 86% of all the tea in America at the time was smuggled Dutch tea.

<span class="mw-page-title-main">No taxation without representation</span> Political movement originating in the American Revolution

"No taxation without representation" is a political slogan that, though rooted in the Magna Carta, originated in its present form during the American Revolution and which expressed one of the primary grievances of the American colonists for Great Britain. In short, many colonists believed that as they were not represented in the distant British parliament, any taxes it imposed on the colonists were unconstitutional and were a denial of the colonists' rights as Englishmen.

<span class="mw-page-title-main">Virginia Resolves</span> Series of resolutions passed by the Virginia House of Burgesses

The Virginia Resolves were a series of resolutions passed on May 29, 1765, by the Virginia House of Burgesses in response to the Stamp Act of 1765, which had imposed a tax on the British colonies in North America requiring that material be printed on paper made in London which carried an embossed revenue stamp. The act had been passed by the Parliament of Great Britain to help pay off some of its debt from its various wars, including the French and Indian War fought in part to protect the American colonies.

"On American Taxation" was a speech given by Edmund Burke in the British House of Commons on April 19, 1774, advocating the full repeal of the Townshend Revenue Act of 1767. Parliament had previously repealed five of the six duties of this revenue tax on the American colonies, but the tax on tea remained. The speech was given during the debates on the Coercive Acts, when Rose Fuller proposed that the Townshend duty on tea be repealed to decrease resistance to the new acts. Burke's speech was in support of this motion. According to historian Robert Middlekauff, "The speech is memorable for its wit and its brilliant reconstruction of the government's dismal efforts to bring order into colonial affairs without the advantage of a coherent policy."

<span class="mw-page-title-main">Boston Tea Party</span> 1773 American protest against British taxation

The Boston Tea Party was an American political and mercantile protest on December 16, 1773, by the Sons of Liberty in Boston in colonial Massachusetts. The target was the Tea Act of May 10, 1773, which allowed the British East India Company to sell tea from China in American colonies without paying taxes apart from those imposed by the Townshend Acts. The Sons of Liberty strongly opposed the taxes in the Townshend Act as a violation of their rights. In response, the Sons of Liberty, some disguised as Native Americans, destroyed an entire shipment of tea sent by the East India Company.

<i>Letters from a Farmer in Pennsylvania</i>

Letters from a Farmer in Pennsylvania is a series of essays written by the Pennsylvania lawyer and legislator John Dickinson (1732–1808) and published under the pseudonym "A Farmer" from 1767 to 1768. The twelve letters were widely read and reprinted throughout the Thirteen Colonies, and were important in uniting the colonists against the Townshend Acts in the run-up to the American Revolution. According to many historians, the impact of the Letters on the colonies was unmatched until the publication of Thomas Paine's Common Sense in 1776. The success of the letters earned Dickinson considerable fame.

The history of taxation in the United States begins with the colonial protest against British taxation policy in the 1760s, leading to the American Revolution. The independent nation collected taxes on imports ("tariffs"), whiskey, and on glass windows. States and localities collected poll taxes on voters and property taxes on land and commercial buildings. In addition, there were the state and federal excise taxes. State and federal inheritance taxes began after 1900, while the states began collecting sales taxes in the 1930s. The United States imposed income taxes briefly during the Civil War and the 1890s. In 1913, the 16th Amendment was ratified, however, the United States Constitution Article 1, Section 9 defines a direct tax. The Sixteenth Amendment to the United States Constitution did not create a new tax.

<span class="mw-page-title-main">Taxation of Colonies Act 1778</span> United Kingdom legislation

The Taxation of Colonies Act 1778 was an Act of the Parliament of Great Britain that declared Parliament would not impose any duty, tax, or assessment for the raising of revenue in any of the colonies of British America or the British West Indies. The Act, passed during the American Revolutionary War, was an attempt by Parliament to end the war by conceding one of the early points of dispute.

The Braintree Instructions was a document sent on September 24, 1765 by the town meeting of Braintree, Massachusetts to the town's representative at the Massachusetts General Court, or legislature, which instructed the representative to oppose the Stamp Act, a tax regime which had recently been adopted by the British Parliament in London. The document is significant because, following the Virginia Resolves, it was among the earliest in British America to officially reject the authority of Parliament over the colonies in North America. The instructions were written by John Adams, who would ten years later become a key figure in the American Revolution and ultimately be elected the second President of the United States in 1796.

<span class="mw-page-title-main">Stamp Act 1712</span> Act of Parliament of Great Britain

The Stamp Act 1712 was an act passed in the Kingdom of Great Britain on 1 August 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. 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.

The Petition to His Majesty, The Memorial to the House of Lords and The Remonstrance to the House of Commons, commonly referred to collectively as the 1768 Petition, Memorial and Remonstrance, are a series of imprints that record a protest by the Virginia House of Burgesses in April 1768 that was sent to the British government by then-acting Lieutenant Governor John Blair.

<i>Considerations on the Propriety of Imposing Taxes in the British Colonies</i> 1765 pamphlet by Daniel Dulany the Younger

Considerations on the Propriety of Imposing Taxes in the British Colonies was a pamphlet written by Daniel Dulany the Younger in opposition to the Stamp Act of 1765. In the pamphlet, published in Annapolis in 1765, Dulany argued that the colonies could not be taxed by Parliament, as they were not represented in it. The pamphlet sold widely and was influential in the development of colonial opinion in the early stages of the American Revolution.

Spinning bees were 18th-century public events where women in the American Colonies produced homespun cloth to help the colonists reduce their dependence on British goods. They emerged in the decade prior to the American Revolution as a way for women to protest British policies and taxation.

The Boston Non-importation agreement was an 18th century boycott that restricted importation of goods to the city of Boston. This agreement was signed on August 1, 1768 by more than 60 merchants and traders. After two weeks, there were only 16 traders who did not join the effort. In the upcoming months and years, this non-importation initiative was adopted by other cities: New York joined the same year, Philadelphia followed a year later. Boston stayed the leader in forming an opposition to the mother country and its taxing policy. The boycott lasted until the 1770 when the British Parliament repealed the acts against which the Boston Non-importation agreement was meant.

<span class="mw-page-title-main">Grievances of the United States Declaration of Independence</span> 27 colonial grievances listed in the Declaration of Independence

The 27 grievances is a section from the United States Declaration of Independence. The Second Continental Congress's Committee of Five drafted the document listing their grievances with the actions and decisions of King George III with regard to the Colonies in North America. The Second Continental Congress voted unanimously to adopt and issue the Declaration of Independence on July 4, 1776.

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