An act for granting and applying certain stamp duties and other duties in the British colonies and plantations in America towards further defraying the expenses 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 ... towards defraying the expenses of defending ... 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 expenses: we ... , the commons of Great Britain in parliament assembled, have therefore resolved to give ... unto your majesty the several rates and duties hereinafter mentioned ...; and be it enacted ... that ... there shall be raised ... and paid unto his majesty, his heirs, and successors throughout the colonies and plantations in America ..., for every skin ... of vellum ... or sheet ... of paper, on which shall be engrossed ... any declaration ... or other pleading, or any copy thereof, in any court of law within the British colonies and plantations in America, a stamp duty of 3d....[1]
[1] Here follows an elaborate schedule of other stamp duties to be paid on legal documents, calendars, advertisements, playing cards, etc.; together with provisions for enforcement of the act and penalties for its infringement.
And be it further enacted ... that all the moneys which shall arise by the several rates and duties hereby granted, except the necessary charges of raising ... and accounting for the same, and the necessary charges ... incurred in relation to this act and the execution thereof, shall be paid into the receipt of his majesty's exchequer, and shall be entered separate and apart from all other moneys, and shall be there reserved to be from time to time disposed of by parliament towards further defraying the necessary expenses of defending, protecting, and securing the said colonies and plantations....
