Taxing Jamaica: the Stamp Act of 1760 & Tacky's rebellion

Version published in eJournal of Tax Research © School of Taxation and Business Law (Atax), Australian School of Business The University of New South WalesIn 1760 the colonial assembly in Jamaica passed an act imposing stamp duties on the island colony as a response to increased costs in the wake of a slave rebellion. This article examines the conditions in Jamaica which led to the introduction of the 1760 stamp act, and discusses the provisions of the Jamaican act along with the reasons for its failure. This episode in eighteenth century taxation serves as a reminder of the importance of both the social context and political expediency in the introduction of new forms of taxation