Of Truth and Taxes
The ‘stamp paper’ document, under the Indian Stamp Act, 1899 is a promiscuously present and iconic textual artifact that circulates through the worlds of Indian legality and bureaucracy. The stamp paper as a revenue instrument was imbricated in and constituted by the historical processes that standardized the forms and modes of revenue collection and instruments of evidence, credit, and credibility through the long nineteenth century. Elaborate protocols of writing, verification, identification, attestation and authorization performed by paper workers and truth functionaries produced its authority. Yet, stamp paper from its inception was viewed as notoriously suspect, stamp duties as being persistently evaded and truth-functionaries as scandalously corruptible. This chapter details the discussions and disputes that surrounded the materiality and visuality of stamp paper through the late eighteenth and nineteenth centuries. Through this account of the stamp paper’s material history, I explore colonial law’s contingency and contradictions, and the fraught relationships between commerce and corruption, authenticity and fraudulence, truth and evasion that the stamp paper both embodies and fails to contain.