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.