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Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Stamp duty is a tax that is levied on documents. Historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions. A physical stamp had to be attached to or impressed upon the document to denote 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 was originally introduced in the Netherlands in 1624 and spread to other countries subsequently, France 1654, Denmark 1657, Great Britain 1671 and Prussia 1682.