two particulars in which I theick the wording might be amended.
qua
A The Ordinance makes it a sin
that the adhesive stamp should be affised by
one of the Stamp Office Staff. While I think that the Staff should be prepared to undertake the duty (and should,
if
ive
ecessary, be increased for the purpose by the addition of
one
Olinece), I do not turk that
any
document tendered for in- pressing, which bears on its face,
the
an unused
bu
occo-
a suitable place, stamp of proper valve, should be refused. The main objection to
my proposal is, as I have stakes,
-delay which
may sioned to the public, and, if
any firm desires to affix adhe. sive Revenue stamps for itself, and so to avoid delay, I do not think that it should he pre-
would
vented from doing
20.
B.
227
The Ordinance only affects
such instruments as
require
e an
impressed stamp. In certain
Cover
documents are allowed to be stamped
either with adhesive or
impressed
stamps. These could not be said to
require
arr
impressed stamp, and
therefores that they
it would seem
it be held to be properly stamped might if impressed only as at present. If
isoned seems better to word the law. so as to render impressions null and void in all cases unless effected over an adhesive stamp of proper value. 17. truments stamped in Bombay and Calcutta where the impression
I have been shown wiw-
on the revenue stamp, instead of being in colour and shorsing both value and sate indicates the latter only, by means of small numbers This while certainly neater than the
Singapore
€
g.