POSTAGE AND REVENUE STAMPS.—Postage Stamps of all values, from id. to 135, are kept at every money order office, and halfpenny and penny stamps at all other offices. Postmasters of money-order offices, and all sub-postmasters in London, are allowed, but are under no oblioution, to purchase stamps from the public, at a charge of 2,4 per cent. ; but" they are not allowed to purchase single stamps. :A. stamp is of no use for postage purposes if imperfect or defaced. But embossed or impressed stamps cut out from envelopes, cards, wrappers, or telegraph message forms may, if perfect and unused, be used for postage purposes. A stamp will be " defaced" if marked with any written, printed, or stamped characters. But in consequence of representations made to the Post Office by various firms that there was reason to believe that their stamps were purloined by their employees, the inffilic are now allowed to perforate their stamps with initials, and no postmaster will now purchase a stamp so perforated. The perforation of stamps on post cards, newspaper wrappers, and einbossed envelopes with initials is also not objected to. Whenever adhesive stamps are used for denoting the stamp duty on a receipt or other document the perforation is not to be regarded as a cancellation of the stamp, but in all such cases the stamp must be cancelled in writing across it as required by law. The value of spoiled stamps may be recovered upon application to the Controller of Stamps in London, Dublin, or Edinburgh. Such an application, however, NS only be entertained if the stamps have been spoilt or become useless within the period of two years preceding the application • and in all eases applications must be accompanied by the articles on whiel; the stamps have either been affixed or impressed intact, as no allowance will be granted on stamps cut therefrom. Inland Revenue and fee st,amps can be obtained at all money order offices. If a required stamp is not in stock the applicant may deposit its cash value and the postmaster will thereupon obtain it. Except at a few
head post offices, no stamp of a value exceeding 1'200 can be obtained, and in towns where there is a recognised distributor or sub-distributor no stamp of a higher value than 1'5 can be obtained at the ordinary town sub-offices. Ordinary postage and revenue stamps may be used for—Agreements under hand only, where liable to the fixed duty of 6d.; Bills of Exchange (including cheques) for payment of money on demand ; Certified copies of, or extracts from, Registers of Births, Szc.; Charter Parties ; Contract notes for less than R100, where duty ld.; Delivery Orders ; Lease or Tack, or Aneement for a Lease or Tack, for any definite term not exc,eeding a year ; (a) of a Dwell ing-house or part of a Dwelling-house, at a rent not exceeding the rate of £10 a year (duty Id.). For any definite term less than a year: (b) of a Furnished Dwelling-house or Apartments (duties Gd., ls., ls. 6d., 2s., and 2s. Gd., according to the rent); Letters of Renunciation (duties ld. and Gd.); Notarial Acts (duty ls.); Policies of Insurance, not Life or Marine (duty ld.); Protests of Bills of Exchange or of Promissory Notes (duties ld., 2d., 3d., 6d., 9d., in agreement with the duty on the Bill or Note, and Is. when the Bill or Note is stamped with 1s. or upwards) ; Proxies (where liable to the duty of ld. only); Receipts (duty ld.); Transfers of Shares in Cost Book Mines (duty Gd.); Voting Papers (duty ld.); Warrants for Goods (duty 3d.). The use of adhesive stamps is strictly limited to the foregoing documents, and their use on other documents affords no protection from the penalties payable for non-stamping. One or more stamps may be used to make up any duty payable, and in all cases the stamps used should be cancelled by writing the signature or initials and date across each stamp at the time when the instrument is signed. Certain Excise licences, namely for dogs, guns, establishment, motors, private brewers, game, and gamekeepers, may be obtained at a money-order office.