§ MR. MAGUIREsaid, he had intended to make some observations at length in calling attention to the advantage and convenience of the use of stamped letter paper and the necessity for its speedy issue by the Board of Inland Revenue; but he thought he should satisfy his object by asking the Secretary to the Treasury to explain how the matter stood. He did not wish for a compulsory use of stamped letter paper, but it was of importance in commercial transactions that instead of using a sheet of paper enclosed in an envelope, which might be lost, that letters should be written on stamped sheets of paper. An envelope was no proof that it contained a particular letter, and frauds were often committed by the substitution of envelopes; in proof of which he could refer to cases which had come before the Judges of Assize and the Bankruptcy Court in Ireland. He thought it would be a great advantage if stamped letter paper could be used.
§ MR. G. A. HAMILTONsaid, that arrangements were made for putting stamps on sheets of paper by the Commissioners of Inland Revenue, who stamped all sheets of paper that were sent to them. The demand was not great, but they were always ready to stamp the paper sent to them.