Massachusetts Embossed Revenue Stamped Paper
The colony of Massachusetts imposed a tax on certain documents by the Act of January 8, 1755. The tax was in effect from May 1, 1755 to April 30, 1757. Stamps were issued in the following denominations: ½d, 2d, 3d, and 4d.
The applicable tax rates were:
Deed or mortage under £20;
Bond or obligation (unless taken in probate office), or other sealed document;
Capias (a writ requiring the officer to take a named defendant into custody), summons, or execution issued by Justice of the Peace
Capias (a writ requiring the officer to take a named defendant into custody), original summons, writ of review, scire facias (a judicial writ requiring a debtor to appear and show cause why a dormant judgment should not be enforced), writ of execution under the seal of the Superior Court of Judicature, court of assize or any of the Superior Courts of Common Pleas;
Bill of Sale for servants of any sort
Deed or mortage of real estate £20 or more;
Bill of Sale of a ship or vessel or any part of one;
Charter Party, policy of assurance or protest;
Bill of lading, receipt for moneyor any kind of wares or merchandise laden on board any ship or vessel;
Certificate under seal of the Province or of a Notary Public;
Register of ship or other vessel;
Warrant, monition of decree of the court of vice-admirality.
½ Pence typographed revenue stamp
with eagle and "HALF PENNY"
II Pence embossed revenue stamp with codfish and "STAPLE OF THE MASSACHUSETTS"
III Pence embossed revenue stamp with pine tree and "PROVINCE OF THE MASSACHUSETTS."
IV Pence embossed revenue with sailing ship and "STEADY STEADY"
Monday, February 16, 1756, issue of the Boston Gazette, or Country Journal: Containing the Freshest Advices Foreign and Domestick. Taxed ½d (RM1) Massachusetts colonial revenue as a newspaper.
December 5, 1755, Ipswitch, Essex County, writ of execution attaching the goods or estate of Thomas Hart for 20 shillings, and capias (writ requiring the officer to take a named defendant into custody) in the event that the the 20 shilling debt is not satisfied. Taxed 2d (RM2) Massachusetts Colonial embossed revenue stamped paper, as a writ of execution or capias issued by a Justice of the Peace.
March 30, 1757, Worcester, Worcester County, writ of execution attaching the goods, chattels or lands of Uriah Bush of Brookfield for 4 pounds 19 shillings, and and capias (writ requiring the officer to take a named defendant into custody) in the event that the the 4 pound 19 shilling debt is not satisfied . Taxed 3d Massachusetts Colonial embossed revenue stamped paper, as a writ of execution or capias issued by a Court of Common Pleas.
March 18, 1757, Newbury, Essex County, deed conveying a medow in Salisbury from Daniel Poor to Samuel Horsler for 2 pounds 8 shillings 8 pence. Taxed 4d (RM4) as a deed or mortgage of £20 or more. As the deed lists consideration of £2/8/8, it should have been taxed 2d.