Hist. A tax raised by requiring stamps sold by the government to be affixed to designated documents, thus forming part of the perpetual revenue. See stamp tax under TAX. [Cases: Internal Revenue 4390¨C4409; Taxation 105.5. C.J.S. Taxation ¡ì¡ì 167, 1681¨C1692.]
What is the legal equivalent of the term stamp duty in Chinese?
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