452
In the case of executed documents,
insufficient stamping
can be guarded against, but where unexecuted documents are
presented, all that can be done is to endeavour to exact
the proper duty.
4. For the purposes of A, a numbered warrant is made up
by the applicant, after assessment, containing his name
and particulars. This warrant is then handed by him to
the cashier, with the amount of the duty, and passes from
the cashier, after examination by an accountant (who sits
with him,) and after being signed by both those officers,
to the Stamping Department. This Department is entirely
apart from the Cashier's room, the only connection being
the lift which takes the warrant to the former from the
The documents to be stamped are then taken by
Jatter.
the applicant to the stamping department, where a receipt
is given for them, made out from the warrant, and contain-
ing its number, but not the name of the applicant.
The
documents on reaching the Stamping Department are distri-
buted by a Superintendent, who keeps a general record of
what reaches him, among the stampers, who are kept under
constant supervision, and are not permitted to leave
during office hours. On completion, they pass through
a window to the telling-out room, where the warrant is
separated from the documents, and where its particulars
are compared by an accountant with the particulars as made
up independently by the teller. From this room they pass
by a lift to the delivering-out room. Here they are de-
Jivered to the applicant on his presenting his receipt and
filling in the proper name.
•
In the case of A the applicant generally leaves his
documents,
and returns to claim them after the lapse of
an hour or more.
In the case of B, documents to the number of 20 can
be stamped while he waits, the amount due, as shewn by the
assessor's/