COPY.
ENCLOSURE.
175
2.
361
RECE
REG 10 NOV no
Memorandum on system to be adopted with a view to a better
Check being kept on Stamp Revenue,
1. The proposed system broadly is, that
by Legislative enactment, documents which at present have to
bear an impressed stamp or stamps should instead be stamped `
with an adhesive stamp or stamps such, stamps being cancelle
by means of a uniform embossed stamp.
2. If this system is to be carried out
for
we are of opinion that the adhesive stamps to be used, should
be of a distinctive nature and should not be available
any other purpose than for stamping documents which by the
existing law have to be stamped with impressed stamps or in
other words that no such adhesive stamps should ever be issu-
ed until they had been cancelled in the Stamp Office with the
embossing stamp.
3.
Our reasons for this are that by hay-
ing a distinctive stamp the precautions against forgery are
doubled as anyone wishing to commit a forgery would have to
make dies both for the adhesive stamps and for the embossing
stamp.
4. The correspondence which took place in
1895 is somewhat confused and it is difficult for those who
are