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provided that until a new scale of Court fees shall have been provided by any general rule or order of the Supreme Court or otherwise, or questions relating to the amount of such fees shall be referred to the registrar who is empowered to determine the same with or without reference to the existing scale. It is therefore apparent that except in so far as seeing that the stamps on the various documents are cancelled the Auditor can have little or no check.

The Blue Book contains the statement that a new scale is in course of preparation, but this has appeared every year since 1882.

If a scale of fees could be drawn up and also a list of the documents to which these stamps should be affixed, a test audit of the files would in nearly every case show if the proper fees had been taken although if documents were missing from the files it would not discover it.

The Comptroller and Auditor General Somerset House.

I have, etc.

(Signed) H.C.Nicoll.

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