3p Massachusetts Colonial Issue embossed revenue stamped paper on document
Collection: National Postal Museum
Object type: Revenue Stamps
Date: May 1, 1755
Place: United States of America
Medium: paper; ink (black)
Dimensions: Height x Width: 6 1/2 x 8 1/4 in. (16.5 x 21 cm)
Alternative titles: Scott Catalogue USA RM3
Topics: Colonial Era (1607-1776)
U.S. Stamps
Description: On its first day of use in the colony of Massachusetts, the three pence [penny] "Pine Tree" revenue stamp was affixed to this colonial legal document dated May 1, 1775. This document specifies that six pounds were to be attached to the goods/estate of Jose Briant, blacksmith, to repay a debt to a Stephen Coffin. Briant had refused to pay Coffin a promised two pounds, seven shillings and ten pence; and now the bill was increased to six pounds to include damages. The accused was to be held at Salem, Massachusetts until the second Tuesday of July when he was to answer to Stephen Coffin. The document was addressed to the sheriff or deputy sheriff of Essex County. It bears the signatures of Thomas Berry, a witness, and Joseph Willot, the deputy sheriff.
Prior to the Revolutionary War, taxes on materials, including paper used for documents, were levied by Parliament. This document is one of the earliest examples of revenue stamps. The use of this type of stamp for legal documents was fairly common but was central to colonial protests over the Stamp Act of 1765.
Donated by the Milton A. Holmes Memorial Fund and Dr. E.M. Moore on January 31, 1968.
Essex, ss. GEORGE the Second, by the Grace of GOD, of Great Britain, France and Ireland, KING, Defender of the Faith, &c.
To the Sheriff of Our County of Essex — his Under-Sheriff or Deputy, Greeting:
WE Command you to Attach the Goods or Estate of Jose Briant of Salisbury in our said county of Essex  Blacksmith —
to the Value of Six — Pounds, and for want thereof to take the Body of the said Jose Briant (if he — may be found in your Precinct) and him safely keep, so that you have him before Our Justices of Our Inferiour Court of Common Pleas next to be holden at Salem — within and for Our said County of Essex , on the Second Tuesday of July — next: Then and there in Our said Court to Answer unto
Stephen Coffin of the same Salisbury Inholder —
In a plea of the case For that whereas the said Jose at Salisbury aforesaid on the ninth Day of January anno Domini 1755 — by his promissary Note of that Date For value received promised the said Stephen to pay him Two Pounds, Seven, Shillings and Ten pence lawfull money , in one month from the Date of said note yet tho' a month is past the said Jose tho' often requested has not paid the same but denies to pay it — —
To the Damage of the said Stephen Coffin as he says the Sum of Six — Pounds, which shall then and there be made to Appear, with other due Damages: And have you there this Writ, with your Doings therein. Witness Thomas Berry — Esq; at Salem , the First — Day of May — in the Twenty Eighth — Year of Our Reign. Annoque Domini, 1755.
Joseph Bowditch Esq
Exh: February 3 rd 1755 I attached two bills of Sale of the within inventory to Bryant and at the same time left a summons at the whole Place of his abode 7/6 Joseph Stille Deputy Sheriff
RM3
with Coffin & Bryant
Memor