F

200

sufficient safeguard. Vhe less it is to the interest of the person applying for stamps to see that he gets a receipt, it cannot be expected that he will trouble himself as to whether receipto come to hand or not. What the appli- cant wants is the stamps. Staving these it is not probable that he will

Es Mer put himself to

any

trouble to see who your doo ther Government has or has not received in on: the annount it should. It is of possible, even probable, that some at any rate, of the firms might like to receive receipts, to serve both as a

messengers and vouchers,

check on their

کی

but this would not apply by any

Itreated

مجھ کر

universally.

l, should.

(c) to be thorough,

- appt.; to all documents, instead of to a limited number, i.e. impressed stamps should be abolished in toto, Mr Mack. intosh's letter, in which, as is entirely. natural, almost all the shipping firmes

concur

224

concur, acks that the Government, ins. tead of making practically surd / by nears of a dated in pression) that Bills of Lading are duly stamped at the proper time, should for the future, hust the firm to put

on adhesive.

stamps of the proper value themselves,: and so save them the trouble of sand- ing to the Stamp Office.

The letter proceeds to state

that there is

no virtue in an

impressed

honesty, but it

stamp which ensures

ensures honesty,

amits to point out that, whereas aw

can he

adhesive stamp can

be affixed to a

- document by the holder at

any

Find

that it may appear advisable to do so,

L

e.q.

a ti

in case of its production in Court being required, impressed stamp cannot, after the lapes of a short in terval, be obtained without the pay. ment of a penalty running from double to hoonty times the amurent originally required', and not

ever

then,

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