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The stamp on receipted indicated the payment of tax known as stamp duty introduced in 1694.   Don't know when it was discontinued in 20th C.

Pat - funny you should mention Mary DOBIN - the dates are slightly off but here goes.

Samuel ELWORTHY bap 21 Feb 1761 to mother Mary in Bridgwater.

Mary ELWORTHY marries James DOBIN 29 Jun 1769 in North Petherton.

There was a James DOBIN  buried 8 May 1772 also in North Petherton.

As we know William NICHOLS married Mary DOBIN in Bridgwater, 27 Oct 1776.

Don't think that this is right - 15 years off - but think it might be similar.

Many thanks for these suggestions Rob.  They are really helpful and highlight my difficulty.  I did wonder whether Samuel might have been the son of the widow Mary DOBIN and took the name of NICHOLS after her marriage to William NICHOLS but have not found him that way either.  Samuel and Rebecca NICHOLS had 4 sons, John, Richard, Samuel and James.  Rebecca's father was John DYER so that explains the John but the rest are all possibilities for his father's name, but as you ave suggested perhaps his birth surname wasn't NICHOLS.
Thank you for the time you have spent on this query.

There seems to be at least 4 main branches of Nichols/Nicholas families around. 

So far I have (and have found no connections between) 1) my lot who lived around Sandford (Winscombe) - but originally descended from Thomas NICHOLS of Puriton.

2) Your bunch from Wedmore descended from Samuel NICHOLS & Rebecca DYER. There are some more NICHOLS born in Wedmore in the late 1700s, Richard, Edward & Elizabeth children of William & Mary - possibly William NICHOLS & Mary DOBIN (widow) who married in 1776 in Bridgwater. There was another - John NICHOLS b 1776 in Axbridge to a William & Mary. Also,  Levi NICHOLS (who deserted from the army in 1762) but had two children in Wedmore, Mary & Phillis with wife Jane ANDREWS. Levi possibly hailed from Midsomer Norton (son of Thomas).

3) Another set of NICHOLS in/around Winscombe descended from Job NICHOLS & Sarah CORFIELD (m 1762 Winscombe). I have not found a link yet between them and mine.

4) Richard NICHOLS (or NICHOLAS) & family from Chewton Mendip - there is a Job NICHOLS here too - but I think it is a different one.

Have looked at the possibility that Samuel was illegitimate, then took step-fathers surname.  but apart from a candidate b 1761 (too early) have not found anyone.

Not sure if this opens up any more avenues...

Rob

Thank you Pat

My son received my father’s army records recently which are quite interesting which include POW status 

I will also look at the this Webb page