people do their buſineſs with greater eaſe, expedition, and cheapneſs, than they would be able to do if no ſuch tax (and of courſe no ſuch office) exiſted.
V. A fifth branch of the perpetual revenue conſiſts in the ſtamp duties, which are a tax impoſed upon all parchment and paper whereon any legal proceedings, or private inſtruments of almoſt any nature whatſoever, are written; and alſo upon licences for retailing wines, of all denominations; upon all almanacks, news-papers, advertiſements, cards, dice, and pamphlets containing leſs than ſix ſheets of paper. Theſe imports are very various, according to the nature of the thing ſtamped, riſing gradually from a penny to ten pounds. This is alſo a tax, which though in ſome inſtances it may be heavily felt, by greatly increaſing the expenſe of all mercantile as well as legal proceedings, yet (if moderately impoſed) is of ſervice to the public in general, by authenticating inſtruments, and rendering it much more difficult than formerly to forge deeds of any ſtanding; ſince, as the officers of this branch of the revenue vary their ſtamps frequently, by marks perceptible to none but themſelves, a man that would forge a deed of king William's time, muſt know and be able to counterfeit the ſtamp of that date alſo. In France and ſome other countries the duty is laid on the contract itſelf, not on the inſtrument in which it is contained: but this draws the ſubject into a thouſand nice diſquiſitions and diſputes concerning the nature of his contract, and whether taxable or not; in which the farmers of the revenue are lure to have the advantage. Our method anſwers the purpoſes of the ſtate as well, and conſults the eaſe of the ſubject much better. The firſt inſtitution of the ſtamp duties was by ſtatute 5 & 6 W. & M. c. 21. and they have ſince in many inſtances been encreaſed to five times their original amount.
VI. A sixth branch is the duty upon houſes and windows. As early as the conqueſt mention is made in domeſday book of fumage or fuage, vulgarly called ſmoke farthings; which were paid by cuſtom to the king for every chimney in the houſe. And
