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that on investigation forged stamps amounting to over £10,000 were discovered on documents to which access could be obtained It is generally supposed that this forgery, which extended over a number of years, must have amounted to a very large figure.
In India the danger arising from the employment of embossed stamps is so fully recognised that in that country the Revenue is collected by means of surface printed adhesive stamps and surface printed stamped papers.
Under the circumstances we assume that surface printed adhesive stamps with an over-embossment will be adopted in Hong Kong.
If it is decided to adopt embossed adhesive stamps our charge would be 3/3 per 1000 for such stamps exclusive of your watermarked paper. Thirty-two embossing dies would have to be provided, at a cost of £8. 10. each.
Surface printed adhesive stamps with an over-embossment afford the greatest possible protection to the Revenue against forgery. They also offer a simple means of controlling the amount received by the officers in charge of the stamping presses, for the officers would have to account for all stamps issued to them and to produce the stamps or the cash they represent. The stamping officer must affix the requisite adhesive stamp to a portion of the parchment previously treated by rubbing it with india-rubber or pumice stone, so as to remove any greasiness and then complete it by over-embossment. The over-embossment goes partly over the stamp, cancelling it and also records the date, thus completing the requisite...
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