, if there has been
any attempt
to defrand the Government of its due. It is true that impressed stamps not required for Cheques, Bills of Et- change executed out of the Colony, Se. ceipts and Renewals of Policies of non- rance, but the policy of Government seans to have been to make as few exceptions possible, and
only
when convenience required them. In 1866 Agreements, Powers of Attorney, Notes of
Protest and some other documents did not require impressed stamps, but they were all brought under the
· geno- ral rule in 1886. Mr. Mackintosh alludes to the small importance of the Cana- dian and Pacific Railway Cory's dissent from his suggestion " in face of the preponderating opinions expressed by his colleagues", but
you
will, I imagine, -prefer to judge the opinions
on their
non mert rather than by the numbers of their adherents.
225
My object, as I have already in
mated, is to better.
safeguard.
usti...
the revenue
and this result will hardly be achieved by doing away with precautions al- ready in existence.
14.
The replies received may
super.
safely be taken to contain all the ions which can be taken to the scheme,
and it is equally safe to assume
that,
where no
reply has been received, no
objection is entertained.
15.
I therefore beg to recomenand A That in all cases not specially
exempted
no document be deemed
to be properly impressed unless it bears under the impress.
anad
hesive revenue stamp of the pro-
per value.
Exceptions (1) Cheques
(2) Documents the value
of
the
stamp
on which
is over $25.
B. That in the case of 12) the doai-
My
wat