( 8c ) [Paar VII. Advocate-General was consulted on the subject, and has expressed an opinion that the practice is irregular. In accordance with the order of the Member in charge, that opinion is now oirculated for the information and guidance of District Officers in respect to the mode of treatment of such certificates in future. “A putni is a lease within the meaning of the General Stamp Act, 1869 [see schedule 1, art, 19, ● clause (e)], and a lease is not a conveyance, within the meaning of the same Act (seo definition of ~ * conveyanco, section 8, elauso 11)." “With reference to the stamp which is to be affixed on a putni, provision is made in schedule 1, art. 19, clause (e), but no specific provision appears to be made in the General Stamp Act, 1869, for the transfer or assignment of a lease. The definition of a lease, as given by the General Stamp Act, 1869, does not in my opinion cover the transfer or assignment of a lease, but oven if it be supposed to extend to a transfer or assignment of a lease, it is obvious that the operation of that section cannot be made to include a mere certificate of paymont. It is to be noted that although provision is made in the General Stamp Act for an assignment of an interest secured by a bond or mortgage decd (sec schedule 1, art. 18), and also for a sur. render of a lease (see schedule 1, art. 20), none has been made for a transfor or assignment of a lease.” “Under the above circumstances I am of opinion that a certificate of payment of the purchase-monoy, which is evidence of the transfer of the putnidar's interest to the purchaser, is not liable to be stamped as a conveyance." No. 5. Wrra reference to the instructions contained in the Board's Circular Order No. 5 of September 1872, it should be noted that the following descriptions of stamps are to be included under the head “Non-Judicial” in the periodical stamp returns:— Stamped tender forms of the Public Works Department. Special adhesive stamps. No. 6. With reference to paragraph 14 of the Government Resolution dated 9th November 1875, on the Board's Excise Administration Report for 1874-75, the District and Divisional Officers are requested to notice in their respective Annual Excise Reports the names of the District Superintendents of Police who may distinguish themselves by taking special interest, or the contrary, in the excise branch of their duties. [Governsest Gasette, 22nd February 1876.]
