Page:William Blackstone, Commentaries on the Laws of England (3rd ed, 1768, vol I).djvu/339

 Ch. 8. people do their buines with greater eae, expedition, and cheapnes, than they would be able to do if no uch tax (and of coure no uch office) exited.

V. branch of the perpetual revenue conits in the tamp duties, which are a tax impoed upon all parchment and paper whereon any legal proceedings, or private intruments of almot any nature whatoever, are written; and alo upon licences for retailing wines, of all denominations; upon all almanacks, news-papers, advertiements, cards, dice, and pamphlets containing les than ix heets of paper. Thee imports are very various, according to the nature of the thing tamped, riing gradually from a penny to ten pounds. This is alo a tax, which though in ome intances it may be heavily felt, by greatly increaing the expene of all mercantile as well as legal proceedings, yet (if moderately impoed) is of ervice to the public in general, by authenticating intruments, and rendering it much more difficult than formerly to forge deeds of any tanding; ince, as the officers of this branch of the revenue vary their tamps frequently, by marks perceptible to none but themelves, a man that would forge a deed of king William's time, mut know and be able to counterfeit the tamp of that date alo. In France and ome other countries the duty is laid on the contract itelf, not on the intrument in which it is contained: but this draws the ubject into a thouand nice diquiitions and diputes 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 anwers the purpoes of the tate as well, and conults the eae of the ubject much better. The firt intitution of the tamp duties was by tatute 5 & 6 W. & M. c. 21. and they have ince in many intances been encreaed to five times their original amount.

VI. branch is the duty upon houes and windows. As early as the conquet mention is made in domeday book of fumage or fuage, vulgarly called moke farthings; which were paid by cutom to the king for every chimney in the houe. And Rh