Adam Smith：The Wealth of Nations, Book V, Chapter II, Paragraph 1993

In Great Britain, the stamp duties are higher or lower, not so much according to the value of the property transferred (an eighteen-penny or half-crown stamp being sufficient upon a bond for the largest sum of money), as according to the nature of the deed. The highest do not exceed six pounds upon every sheet of paper, or skin of parchment; and these high duties fall chiefly upon grants from the crown, and upon certain law proceedings, without any regard to the value of the subject. There are, in Great Britain, no duties on the registration of deeds or writings, except the fees of the officers who keep the register; and these are seldom more than a reasonable recompence for their labour. The crown derives no revenue from them.

Source： https://www.gutenberg.org/ebooks/3300
Locator：Book V, Chapter II, paragraph 1993 · Verified：2026-10-19 · Verification：Exact match

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