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At night he puts into the safe the locked cash box.

5. The procedure in the Stamp Office is roughly as

follows:-

355

(a). Parties desiring documents stamped send a messenger

with the documents and a requisition for the amount

of stamps required.

(b). The requisition is passed to the 1st shroff with the money. After receiving the money he initials the requisition and passes the document to 2nd or 3rd

shroff who affixes the stamps.

(c). The requisition is passed to the 2nd clerk who

numbers it and enters the amount received in the

day book. The document is passed to a coolie who embosses the stamps that have been affixed.

(d). The document is then given back to the messenger by

the 2nd clerk.

The Stamp Office is always fairly well crowded during

official hours and the actual duties of the various shroffs are

not very clearly defined, The lat shroff however always receives

the money.

6.

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The books kept to show these transactions are (a). A book kept by the 2nd clerk to show the total

amount of money received on each requisition. (b). A book kept by Mr. Aquino to show the amount of

money daily paid into the bank, and the value in money of the stamps actually issued by the

Treasurer.

There is nothing in English in the form of a stock book to show

the amount of stamps in the hands of the shroff under each

denomination. To make any kind of check therefore it is neces-

sary to take the whole of the stock of stamps in the hands of the shroff as against the stock issued by the Treasurer and the amount paid into the Bank. I presume that the 1st shroff must have kept some kind of stock book in chinese from which he made

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