STAMP

9 definitions found across Law Mind sources

STAMPAuthored
The Law Mind • 1319 words
Definition
In law, a stamp is an impression, mark, or affixed label authorized by government authority as evidence that a required tax, duty, or fee has been paid, or that a document has been executed in conformity with legal requirements. The term carries two related but distinct meanings in legal contexts: 1. Impressed stamp (stamped paper): An official impression made directly upon paper or parchment — typically by a government die or seal — indicating that the instrument bearing it satisfies a revenue or procedural requirement. This form was standard in English practice under the Stamp Acts, where instruments not written on properly stamped paper were void or inadmissible. 2. Adhesive stamp: A small printed label issued by the government and designed to be affixed to documents, goods, mail, or other taxable items as proof of payment. This form predominates in American law and practice — including postage stamps, internal revenue stamps, and documentary tax stamps attached to deeds and other instruments. Both forms serve the same underlying function: they are fiscal and evidentiary devices by which the state simultaneously raises revenue and regulates formal transactions.
Common Language
Modern common usage (Wiktionary): An act of stamping the foot; an indentation or imprint made by pressing a device; a small piece of paper used to prepay postage or other dues; a device for imprinting designs. Historical common usage (Webster's 1913): To strike or press forcibly with the foot; to crush or pulverize ore in a mill; to bring the foot down forcibly on the ground. The ordinary-language meaning of stamp centers on physical force — striking, pressing, or marking by impact. The legal meaning is almost entirely fiscal and documentary: a stamp in law is not about the act of pressing but about the governmental authorization, revenue function, and evidentiary consequence of the resulting mark or label. A researcher encountering "stamp" in a legal instrument or statute should read for tax obligation and formal validity, not merely for the mechanical act of impression.
Common Confusion
Stamped paper vs. adhesive stamp: Historical sources, particularly English authorities, use "stamp" almost exclusively to mean impressed paper — paper pre-treated with a government impression before use. American sources, especially post-Civil War, use "stamp" primarily for adhesive labels applied after execution. Bouvier explicitly flags this distinction. Reading English cases or treatises alongside American statutes without attending to this difference can produce analytical errors about what made an instrument valid. Stamp vs. seal: A stamp may resemble a seal in that both involve impression and authentication, but a seal in the common-law tradition carries distinct legal consequences for contracts and deeds (e.g., consideration rules, statutes of limitations) that a revenue stamp does not. The two should not be conflated.
Recognized Forms
/SUBTYPES 1. Revenue stamp / internal revenue stamp: Applied to taxable goods and instruments under federal or state tax law. Widely required under U.S. internal revenue statutes, with many commodity-stamp requirements repealed by Congress effective 1883 per Rapalje & Lawrence. 2. Documentary stamp / transfer tax stamp: Applied to deeds and other instruments of conveyance as evidence of payment of a transfer or excise tax. Survives robustly in state law and is the form most frequently encountered in modern real estate practice. 3. Postage stamp: Applied to mail matter as evidence of prepaid postage. Legally distinct in function from revenue and documentary stamps, though the same physical form. 4. Impressed / embossed stamp (stamped paper): The English form, where duty-paid paper was supplied directly by the government and the instrument had to be written on that paper to be valid.
Why It Matters in Research
The practical significance of a stamp in legal research is almost always jurisdictional validity and admissibility. In English law under the various Stamp Acts, an instrument not properly stamped was inadmissible in evidence — this rule appears repeatedly in the treatise literature and generated substantial case law on whether defects could be cured. Researchers working in English equity or contract sources before the twentieth century must be alert to stamp deficiencies as a grounds for excluding instruments from evidence entirely, separate from any question of the instrument's substantive legal validity. In American federal law, the internal revenue stamp requirements that arose during and after the Civil War touched an enormous range of commercial documents and commodities. Most commodity-stamp obligations were repealed in 1883, but documentary stamp requirements on transfers of interests in real property migrated to state law and remain active. A deed or conveyance in many states must bear evidence of transfer-tax payment to be recorded or, in some jurisdictions, to be enforceable. For corpus researchers, the key traps are: (1) conflating the English impressed-paper tradition with the American adhesive-label tradition when reading cross-jurisdictional sources; (2) overlooking the admissibility consequences of stamp deficiencies in historical English litigation records; (3) assuming that the repeal of federal commodity-stamp requirements eliminated all stamp law when state documentary-stamp and transfer-tax regimes remained intact and evolved independently; and (4) treating a stamp recital in a deed or instrument as mere formality rather than as evidence of a tax obligation that affected the instrument's recordability and chain of title. Researchers working on real property transactions, commercial instruments, insurance contracts, or probate documents from the nineteenth or early twentieth century should always check whether governing stamp law affected the legal status of the instrument under review.
Historical Dictionary Support
The historical dictionaries converge on the core definition — an authorized government impression or label serving a revenue and evidentiary function — but vary in emphasis by jurisdiction and era. Burrill and Bouvier both anchor their definitions in English practice, describing the stamp as an impression on paper or parchment required for legal instruments and subject to duty payable to the Crown. Bouvier adds the American distinction between stamped paper (the English model) and adhesive stamps (the American model), which is a genuinely useful analytical point that later dictionaries sometimes obscure. Rapalje & Lawrence offers the most practically current note for its period: it flags the 1883 Congressional repeal of most commodity-stamp requirements, signaling to practitioners that the American internal revenue stamp regime was actively contracting. Black's (both editions) gives the broadest definition, encompassing both mail matter and legal instruments, and is the most serviceable for general research. What the historical dictionaries collectively underemphasize is the admissibility consequence — the rule that an unstamped instrument could be excluded from evidence — which in practice was often the most significant legal effect of stamp requirements. That rule receives more thorough treatment in the treatise literature (e.g., treatises on evidence and on contracts) than in the dictionary entries.
Jurisdictional Note
In England, stamp duties on legal instruments have a continuous history from the seventeenth century; the regime was consolidated and modified many times, and admissibility of unstamped instruments was a live litigation issue in English courts for centuries. In the United States, federal stamp taxes on instruments largely collapsed after 1883 for commodities and were not a major feature of federal law through most of the twentieth century, but state documentary stamp and transfer tax requirements vary significantly — affecting recording requirements, enforceability, and tax liability on real property conveyances. Florida, for example, maintains an active documentary stamp tax on deeds and notes; other states use different mechanisms. Researchers should not assume uniformity across states.
Encyclopedia Cross-Reference
Transfer Tax and Documentary Stamps — State and Local Transfer Tax Requirements (Law Mind Real Estate Transactions & Construction Encyclopedia)
Related Terms
Documentary stamp tax | Transfer tax | Revenue stamp | Stamped paper | Seal | Duty | Excise | Internal revenue | Admissibility | Conveyance | Deed | Recordation | Tax lien | Postage stamp | Impressed seal
STAMPmain
Black's Law Dictionary • 1891
An impression made by public authority, in pursuance of law, upon paper or parchment, upon which certain legal pro- ceedings, conveyances, or contracts are re- quired to be written, and for which a tax or duty is exacted. A small label or strip of paper, bearing a particular device, printed and sold by the government, and required to be attached to mail-matter, and to some other articles sub- ject to duty or excise.
STAMPmain
Rapalje & Lawrence • 1883
(1214)
STAMPv.
Websters Unabridged Dictionary (1913) • 1913
To strike beat, or press forcibly with the bottom of the foot, or by thrusting the foot downward. Shak. He frets, he fumes, he stares, he stamps the ground. Dryden. To bring down (the foot) forcibly on the ground or floor; as, he stamped his foot with rage. To crush; to pulverize; specifically (Metal.), to crush by the blow of a heavy stamp, as ore in a mill. I took your sin, the calf which ye had made, and burnt it with fire, and stamped it, and ground it very small. Deut. ix. 21. To impress with some mark or figure; as, to stamp a plate with arms or initials. Fig.: To impress; to imprint; to fix deeply; as, to stamp virtuous principles on the heart. God . . . has stamped no original characters on our minds wherein we may read his being. Locke. To cut out, bend, or indent, as paper, sheet metal, etc., into various forms, by a blow or suddenly applied pressure with a stamp or die, etc.; to mint; to coin. To put a stamp on, as for postage; as, to stamp a letter; to stamp a legal document. To stamp out, to put an end to by sudden and energetic action; to extinguish; as, to stamp out a rebellion.
STAMPv.
Websters Unabridged Dictionary (1913) • 1913
To strike; to beat; to crush. These cooks how they stamp and strain and grind. Chaucer. To strike the foot forcibly downward. But starts, exclaims, and stamps, and raves, and dies. dennis.
STAMPn.
Websters Unabridged Dictionary (1913) • 1913
The act of stamping, as with the foot. The which stamps; any instrument for making impressions on other bodies, as a die. 'T is gold so pure It can not bear the stamp without alloy. Dryden. The mark made by stamping; a mark imprinted; an impression. That sacred name gives ornament and grace, And, like his stamp, makes basest metals pass. Dryden. that which is marked; a thing stamped. hanging a golden stamp about their necks. Shak. A picture cut in wood or metal, or made by impression; a cut; a plate. [Obs.] At Venice they put out very curious stamps of the several edifices which are most famous for their beauty and magnificence. Addison. An offical mark set upon things chargeable with a duty or tax to government, as evidence that the duty or tax is paid; as, the stamp on a bill of exchange. Hence, a stamped or printed device, issued by the government at a fixed price, and required by law to be affixed to, or stamped on, certain papers, as evidence that the government dues are paid; as, a postage stamp; a receipt stamp, etc. An instrument for cutting out, or shaping, materials, as paper, leather, etc., by a downward pressure. A character or reputation, good or bad, fixed on anything as if by an imprinted mark; current value; authority; as, these persons have the stamp of dishonesty; the Scriptures bear the stamp of a divine origin. Of the same stamp is that which is obtruded on us, that an adamant suspends the attraction of the loadstone. Sir T. Browne. Make; cast; form; character; as, a man of the same stamp, or of a different stamp. A soldier of this season's stamp. Shak. A kind of heavy hammer, or pestle, raised by water or steam power, for beating ores to powder; anything like a pestle, used for pounding or bathing. A half-penny. [Obs.] au. & Fl. Money, esp. paper money. [Slang, U.S.] Stamp act, an act of the British Parliament [1765] imposing a duty on all paper, vellum, and parchment used in the American colonies, and declaring all writings on unstamped materials to be null an void. -- Stamp collector, an officer who receives or collects stamp duties; one who collects postage or other stamps. -- Stamp duty, a duty, or tax, imposed on paper and parchment used for certain writings, as deeds, conveyances, etc., the evidence of the payment of the duty or tax being a stamp. [Eng.] -- Stamp hammer, a hammer, worked by power, which rises and falls vertically, like a stamp in a stamp mill. -- Stamp head, a heavy mass of metal, forming the head or lower end of a bar, which is lifted and let fall, in a stamp mill. -- Stamp mill (Mining), a mill in which ore is crushed with stamps; also, a machine for stamping ore. -- Stamp note, a stamped certificate from a customhouse officer, which allows goods to be received by the captain of a ship as freight. [Eng.] -- Stamp office, an office for the issue of stamps and the reception of stamp duties.
stampnoun
Wiktionary (English) • 2026
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An act of stamping the foot, paw or hoof. | An indentation, imprint, or mark made by stamping. | A device for imprinting designs. | A small piece of paper, with a design and a face value, used to prepay postage or other dues such as tax or licence fees. | A small piece of paper bearing a design on one side and adhesive on the other, used to decorate letters or craft work. | A tattoo. | A single dose of lysergic acid diethylamide. | A kind of heavy pestle, raised by water or steam power, for crushing ores. | Cast; form; character; distinguishing mark or sign; evidence.
stampverb
Wiktionary (English) • 2026
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To step quickly and heavily, once or repeatedly. | To move (the foot or feet) quickly and heavily, once or repeatedly. | To strike, beat, or press forcibly with the bottom of the foot, or by thrusting the foot downward. | To mark by pressing quickly and heavily. | To give an official marking to, generally by impressing or imprinting a design or symbol. | To apply postage stamps to. | To mark; to impress.
Stampname
Wiktionary (English) • 2026
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A surname.

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