stamps have been used for which quantity the Stamper of
/
course has to account in cash, most of which has been
437
collected from him at intervals during the day,
At the
close of the day, the stamps and cash in the Stamper's
possession are taken charge of by the Provincial Officer.
It might here be remarked that in some districts
the daily stock of stamps is kept by a Clerk, and the duty
paid to him. In these cases the stamps are only given to
the Stamper as required.
When a document is brought to be stamped,
Stamper takes from his stock of adhesive stamps those
the
necessary to denote the amount of duty required on the
document. and after having stuck those stamps to the
*
document, he impresses the document and stamps by means of
a double-dated die in such a way as that one date falls on
the adhesive stamps, and the other on the document.
In doing this the Stamper takes care not to let
the die fall on that portion of the adhesive stamp which
indicates the duty.
It is evident that this system is a most
effectual check on the stamper, whilst at the same time it
affords to the Revenue a very complete protection,
inasmuch
38