A stamp act is any legislation that requires a tax to be paid on the transfer of certain documents. Those that pay the tax receive an official stamp on their documents, making them legal documents. The taxes raised under a stamp act are called stamp duty. This system of taxation was first devised in the Netherlands in 1624 after a public competition to find a new form of tax. A variety of products have been covered by stamp acts including playing cards, patent medicines, cheques, mortgages, contracts and newspapers. The items often 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. Stamp acts have been enforced in many countries, including Australia, People's Republic of China, Canada, Ireland, Malaysia, Israel, the United Kingdom and the United States of America.

Stamp acts in Britain and America[link]

After England was victorious over France in the Seven Years' War (known in America as the French and Indian War), a small Stamp Act was enacted that covered of all sorts of paperwork from newspapers to legal documents and even playing cards. The British were taxing the colonial population to raise revenue, but the Americans claimed their constitutional rights were violated, since only their own colonial legislatures could levy taxes.^[1] Across the American colonies, opposition to the tax took the form of violence and intimidation. 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 intercolonial meeting to plan tempered resistance to new tax. The Stamp Act Congress convened in New York City on October 7 with nine colonies in attendance; others would likely have participated if earlier notice had been provided. The delegates approved a 14-point Declaration of Rights and Grievances, 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. 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.

The Stamp Act Congress was another step in the process of attempted common problem-solving, which had most recently been tried in the Albany Congress in 1754. That earlier meeting had been held at the urging of royal officials, but the later one was strictly a colonial affair. The congress was a forum for voicing constitutional concerns, not a rallying point for revolution and independence. In fact, the meeting 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.

English and United Kingdom Stamp Acts[link]

1694 Stamp Act[link]

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 10 years, towards carrying on the war against France (5 & 6 Will. & Mar. c. 21).^[2] 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 pounds a year and although it was initially a temporary measure, it proved so successful that its use was continued.

1765 Stamp Act[link]

The Stamp Act of 1765 (short title Duties in American Colonies Act 1765; 5 George III, c. 12) was a direct tax imposed by the British Parliament on the colonies of British America. The American colonies were furious and refused to pay for the tax that the British put on them. The Americans in all 13 colonies protested strongly and the British retreated part way, but insisted on the right of Parliament to tax the colonies. The Americans rejected that as unconstitutional--crying "No Taxation without Representation"--and it was a major grievance that led to the American Revolution. The act required that many printed materials in the colonies be produced on stamped paper produced in London and carrying an embossed revenue stamp.^[3][4] These printed materials were on every legal document, magazine, newspaper and many other types of paper used throughout the colonies. 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 after the British victory in the Seven Years' War. The British government felt that the colonies were the primary beneficiaries of this military presence, and should pay at least a portion of the expense. The Americans saw no need for the troops or the taxes; the British saw colonial defiance of their lawful rulers.^[5]

The Stamp Act met great resistance in the colonies. It managed to offend virtually every colonist. 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. Many colonists considered it a violation of their rights as Englishmen to be taxed without their consent—consent that only the colonial legislatures could grant.The thought of a British army stationed permanently on American soil alarmed many colonists. Colonial assemblies sent petitions and protests. The Stamp Act Congress held in New York City, reflecting the first significant joint colonial response to any British measure, also petitioned Parliament and the King. Local protest groups, led by colonial merchants and landowners, established connections through correspondence that created a loose coalition that extended from New England to Georgia. Protests and demonstrations initiated by the Sons of Liberty often turned violent and destructive as the masses became involved.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. Since Americans were unrepresented in the House of Commons, "No taxation without representation" became their rallying cry. A word used frequently by colonists was "liberty" during the Stamp Act. 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."^[6]

1891 Stamp Act and Stamp Duties Management Act[link]

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[link]

In 1914 The Director of Stamping at the Stamp Office oversaw the production of the first Treasury Notes (later called banknotes, not to be confused with US Treasury notes). This lasted until 1928 when production of banknotes passed from the Department to the Bank of England. In 1963 production of postage stamps passed to the General Post Office.

The Finance Act 1986 introduced Stamp Duty Reserve Tax. From 27 October 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.

"The Stamp Act of 1765 represented a new departure in imperial policy. For the first time, Parliament attempted to raise money from direct taxes in the colonies rather than through the regulation of trade. The act required that all sorts of printed material produced in the colonies-newspapers, books, court documents, commercial papers, land deeds, almanacs, etc.-carry a stamp purchased from authorities. Its purpose was to help finance the operations of the empire, including the cost of stationing British troops in North America, without seeking revenue from the colonial assemblies."^[7]

^[8]

References[link]

v t e United Kingdom legislation Pre-Parliamentary legislation List of English statutes Acts of Parliament by states preceding the Kingdom of Great Britain Acts of the Parliament of England to 1483 1485–1601 1603–1641 Interregnum (1642–1660) 1660–1699 1700–1706 Acts of the Parliament of Scotland Acts of the Parliament of Ireland to 1700 1701–1800 Acts of Parliament of the Kingdom of Great Britain 1707–1719 1720–1739 1740–1759 1760–1779 1780–1800 Acts of Parliament of the United Kingdom of Great Britain and Ireland and the United Kingdom of Great Britain and Northern Ireland 1801–1819 1820–1839 1840–1859 1860–1879 1880–1899 1900–1919 1920–1939 1940–1959 1960–1979 1980–1999 2000 to date Church of England Measures List Church of England Assembly (Powers) Act 1919 Legislation of devolved institutions Acts of the Scottish Parliament Acts and Measures of the Welsh Assembly Acts of the Northern Ireland Assembly Acts of the Parliament of Northern Ireland Orders in Council for Northern Ireland Secondary legislation United Kingdom Statutory Instruments Scottish Statutory Instruments Act of Sederunt

Andrew Napolitano
Andrew Napolitano at CPAC in February 2010.
Judge of the New Jersey Superior Court
In office 1987–1995
Appointed by	Thomas Kean
Personal details
Born	Andrew Paolo Napolitano (1950-06-06) June 6, 1950 (age 62) Newark, New Jersey, United States
Alma mater	Princeton University Notre Dame Law School
Occupation	Judge Attorney Media Personality
Religion	Roman Catholic
Website	Biography on FoxNews.com

Andrew Paolo Napolitano (born June 6, 1950) is a former New Jersey Superior Court Judge. He is a political and senior judicial analyst for Fox News Channel, commenting on legal news and trials. Napolitano started on the channel in 1998.

Early life, judicial and academic career[link]

Napolitano was born in Newark, New Jersey. He is a graduate of Princeton University (he was a founding member of the Concerned Alumni of Princeton^[1]) and Notre Dame Law School. Napolitano sat on the New Jersey bench from 1987 to 1995, becoming the state's youngest then-sitting Superior Court judge. He also served as an adjunct professor at Seton Hall University School of Law for 11 years. Napolitano resigned his judgeship in 1995 to pursue his writing and television career.

Media career[link]

Prior to joining Fox as a news analyst, Napolitano was the presiding judge on the television show, Power of Attorney, in which people brought small-claims disputes to a televised courtroom. Differing from similar formats, the plaintiffs and defendants were represented "pro bono" by famous attorneys. The show ran in syndication during the 2000–2001 season.

From 2006 to 2010, Napolitano co-hosted a talk radio show on Fox News Radio with Brian Kilmeade titled Brian and the Judge.

Napolitano hosted a libertarian talk show called Freedom Watch that aired daily, with new episodes on weekdays, on Fox Business Channel.^[2] Frequent guests on Freedom Watch were Congressman Ron Paul, economist^{[citation needed]} Peter Schiff, and Lew Rockwell. Napolitano has called himself the "Ayn Rand of Fox News" and has also promoted the works of Friedrich Hayek, Milton Friedman and Ludwig von Mises on his program. The show originally aired once a week on Wednesdays at 2:00 pm on Fox News' Strategy Room. On September 14, 2009 it became a show that airs three to four times a week. On June 12, 2010 it debuted as a weekly show on Fox Business. The show was dropped along with several programs in February 2012 when FBN revamped its entire primetime lineup.^[3]

Napolitano regularly substituted for television host Glenn Beck when Beck was absent from his program. After Beck announced he would be leaving Fox News, he asked Napolitano to replace him.^[4]

Writing career[link]

In 2004, Napolitano wrote the book, Constitutional Chaos: What Happens When the Government Breaks its Own Laws, a criticism of the American justice system.

In 2006, his second book, The Constitution in Exile: How the Federal Government Has Seized Power by Rewriting the Supreme Law of the Land was published.

A third book, A Nation of Sheep, was released in October 2007.

In April 2009, Napolitano's fourth book, Dred Scott's Revenge: A Legal History of Race and Freedom in America, was released.

In March, 2010, Napolitano's fifth book was released: Lies the Government Told You: Myth, Power, and Deception in American History.

In October, 2011, Napolitano's sixth book was released: It is Dangerous to be Right When the Government is Wrong: The Case for Personal Freedom.

Politics[link]

Napolitano is a pro-life libertarian, more commonly known as libertarian conservatism.^[5]

He is a strong advocate of the Constitution, viewing it as a contract that must, according to rule of law, be interpreted the way its authors intended or else be invalid. He therefore asserts that the Federal government has a very limited set of powers, that it is exceeding, and that the Bill of Rights limits its valid actions in all circumstances.

The Constitution applies to persons, not just citizens. If you read the Constitution, its protections are not limited to Americans. And that was written intentionally, because at the time it was written, they didn't know what Native Americans would be. When the post civil war amendments were added, they didn't know how blacks would be considered, because they had a decision of the Supreme Court called Dred Scott, that said blacks are not persons. So in order to make sure the Constitution protected every human being: American, alien; citizen, non-citizen; lawful combatant, enemy combatant; innocent, guilty; those who wish us well, those who wish us ill...they use the broadest possible language, to make it clear: Wherever the government goes, the Constitution goes, and wherever the Constitution goes, the protections that it guarantees restrain the government and requires it to protect those rights.

• Judge Andrew Napolitano & Alan Colmes discuss Gitmo, discussing the Supreme Court rulings on the scope of the protections in the Constitution.

Napolitano has called consumer advocate and frequent presidential candidate Ralph Nader a hero of his.^[6]

Napolitano believes that the 9/11 incidents including the subsequent collapse of the World Trade Tower buildings in New York City did not take place as the US government has publicly communicated. “It's "hard for me to believe that" World Trade Center building 7 "came down by itself," said Napolitano, “twenty years from now, people will look at 9-11 the way we look at the assassination of JFK today. It couldn't possibly have been done the way the government told us."^[7]

Personal[link]

Napolitano splits his time living in Manhattan and Sussex County, New Jersey where he owns a farm that produces maple syrup.^[8]

Napolitano is not related to U.S. Secretary of Homeland Security Janet Napolitano, whom he sometimes jokingly calls "Cousin Janet."^{[citation needed]}

References[link]

External links[link]

Biography portal

• Freedom Watch With the Judge
• Judge Andrew P. Napolitano website
• Brian and The Judge
• Judge Andew P. Napolitano's bio at foxnews.com
• Andrew Napolitano at the Internet Movie Database
• Draft Judge Andrew P. Napolitano website
• The Judge's Farm – Vine Hill