Liberty Island the National Register of Historic Places since 1966, encompasses land in both states control of which is superseded by the United States. The undisputed boundary between New Jersey and New York is in the center of the Hudson River and the Upper New York Bay, with Liberty Island situated well on the New Jersey side of the water line with Liberty Island itself an exclave of the State of New York and a part of New York City, allowing the state and city of New York to retain sovereignty of Liberty Island, serve process there and collect sales tax from
Province of New York in doubt,” and “they came to fear the awful power of the assembled lower-class artisans and their maritime compatriots.” On January 7, 1766, the merchant ship "Polly" carrying stamps for Connecticut was boarded in New York City harbour and the stamps destroyed. Up to the end of 1765 the Stamp Act disturbances had largely been confined to New York City, but in January the Sons of Liberty also stopped the distribution of stamps in Albany. In May 1766, when news arrived of the repeal of the Stamp Act the Sons of Liberty celebrated by the erection of a Liberty Pole.