3904

SECRETARIAL PRACTICE
3. With a view to the avoidance of the delay which must be
caused by requisitions for further information, full and sufficient
information to enable an assessment to be made should be fur-
nished in the first instance, when the instrument is presented for
adjudication.

The nature of the information usually necessary in the case of
certain specified classes of instruments is indicated at the end of
this Notice. It must, however, be understood that, in requesting
this information, no ruling is intended as to how a particular case
will be adjudicated.

[f there is a particular matter in doubt upon which the opinion
of the Commissioners is desired, and which is not apparent on
the face of the instrument, special attention should be drawn to
it when the instrument is presented for adjudication.
4. When the duty has been assessed, a notice of provisional
assessment will be sent to the applicant, who if he agrees the
amount should pay the duty in the manner directed by the Notice.
The instrument will then be stamped with the duty assessed and
with the Adjudication Stamp, and will be returned to the ap-
plicant, either personally, at Somerset House in the case of deeds
presented there, at the Stamp Office, Telegraph Street, or the
appropriate Provincial Office in the case of deeds presented
through these Offices, or through the post, as may be arranged.
It should be added that, if a remittance is by uncertified cheque,
the usual period of clearance must elapse before the instrument
zan be stamped.

If the Commissioners consider that the instrument is already
duly stamped, or is not liable to any duty, they will cause the
adjudication stamp to be impressed and will return the instru-
ment to the applicant.
5. If the applicant dissents from the proposed assessment he
should submit a statement of his reasons for dissenting, and his
view of the basis upon which the instrument should be stamped.
He may, if he so desires, have an interview with the Adjudicating
Officer by appointment.

If dissatisfied with the final assessment, the applicant may,
within twenty-one days after the date of the assessment and on
payment of duty in conformity therewith appeal against the
assessment to the High Court and may for that purpose require
the Commissioners to state and sign a case.

By Order of the Board,
F. A. BARRETT.
Secretary.