Revenue stamp in the context of Revenue stamps of Western Australia

The Stamp Act 1765, also known as the Duties in American Colonies Act 1765 (5 Geo. 3. c. 12), 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.

The purpose of the tax was to pay for British military troops stationed in the American colonies after the French and Indian War, but the colonists had never feared a French invasion to begin with, and they contended that they had already paid their share of the war expenses. Colonists suggested that it was actually a matter of British patronage to surplus British officers and career soldiers who should be paid by London.

Stamp duty is a tax that is levied on single property purchases or documents (including, historically, the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions). Historically, a physical revenue stamp had to be attached to or impressed upon the document to show that stamp duty had been paid before the document was legally effective. More modern versions of the tax no longer require an actual stamp.

The duty is thought to have originated in Venice in 1604, being introduced (or re-invented) in Spain in the 1610s, the Spanish Netherlands in the 1620s, France in 1651, and England in 1694.

The Philippine Insular Government (Spanish: Gobierno de las Islas Filipinas) was an unincorporated territory of the United States that was established on April 11, 1899 upon ratification of the 1898 Treaty of Paris. It was reorganized in 1935 in preparation for later independence. The Insular Government was preceded by the Military Government of the Philippine Islands and was followed by the Commonwealth of the Philippines.

The Philippines were acquired from Spain by the United States in 1898 following the Spanish–American War. Resistance led to the Philippine–American War, in which the United States suppressed the nascent First Philippine Republic. In 1902, the United States Congress passed the Philippine Organic Act, which organized the government and served as its basic law. This act provided for a governor-general appointed by the president of the United States, as well as a bicameral Philippine Legislature with the appointed Philippine Commission as the upper house and a fully elected, fully Filipino elected lower house, the Philippine Assembly. The Internal Revenue Law of 1904 provided for general internal revenue taxes, documentary taxes and transfer of livestock. A wide variety of revenue stamps were issued in denominations ranging from one centavo to 20,000 pesos.

An overprint is an additional layer of text or graphics added to the face of a postage or revenue stamp, postal stationery, banknote or ticket after it has been printed. Post offices most often use overprints for internal administrative purposes such as accounting but they are also employed in public mail. Well-recognized varieties include commemorative overprints which are produced for their public appeal and command significant interest in the field of philately.

Stamped paper is an often-foolscap piece of paper which bears an imprinted revenue stamp. Stamped papers are not a form of postal stationery as although they may contain writing, they are not designed to be used to convey a message.

The use of stamped paper in the American colonies was so unpopular that it has been credited with sowing the seeds of the American Revolution.

An impressed duty stamp is a form of revenue stamp created by impressing (embossing) a stamp onto a document using a metal die to show that the required duty (tax) had been paid. The stamps have been used to collect a wide variety of taxes and duties, including stamp duty and duties on alcohol, financial transactions, receipts, cheques and court fees. Usage has been worldwide but particularly heavy in the United Kingdom and British Commonwealth.

Impressed duty stamps are to be distinguished from adhesive revenue stamps which are applied to documents in the same way that a postage stamp is applied to a letter.