550
that Officer.
(5)
If however it is decided to adopt the suggestion, I
think it is too late now to introduce it next year, and
therefore suggest its being begun in 1902.
Rule 55. It would be impossible to carry out the rule
as to payens signing the Counterfoils. Most taxpayers send.
the money by their servants and the former would certainly
object to attending for such a purpose. The signatures of
the Chinese too, when they can write, would be useless for
audit purposes, and there would be no time for the rule
to be carried out on certain days of the year when many
hundred receipts are issued.
The issue of receipt books one at a time
would also be inconvenient. Some departments use a very
large number of receipts in one day.
: Rule 57. An addition should be made to the effect that
when stamped documents are of no more use and have passed
Audit, they should be destroyed.
The law of the Colony as to cancellation
should be a mended to provide for a certain method of can-
cellation in every instance. At present the Stamp Ord-
inance does not order any particular method.
Rule 61.
Bills of Exchange received in
the Colony can be taken to the Bank for the money before
any action is taken. In cases where they are cashed I see
no reason for refusing them.
As regards Cheques a large portion of the
Revenue is received in that form and it would be highly
inconvenient to carry out the rule.
I