27 lines
718 B
Markdown
27 lines
718 B
Markdown
<!-- generated: provider=openrouter model=arcee-ai/trinity-large-preview:free date=2026-02-19 source=book-5-chapter-02 -->
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# Registration Duties
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## Definition
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Taxes imposed on the official recording of legal documents and property
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transfers, which generate revenue from the administrative process of
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registering deeds, mortgages, and other legal instruments.
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## Source Chapter
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Book V, Chapter 2
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## Context
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Smith discusses registration duties alongside stamp duties as methods of
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taxing property transfers, noting their advantages in security for creditors
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and purchasers, but also their potential for abuse when registration offices
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are multiplied for revenue purposes.
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## Economic Domain
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General Theory
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---
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