11 AUGUST 1939, Page 23

RECEIPT STAMPS SIR,—In your issue of July 28th there appeared

a letter under the heading "Receipt Stamps," written by a Barrister-at-Law. Although I am not in any way connected with the legal profession, I must, with apologies, heartily disagree with him. If a sum of money over £2 is paid, the payee, if asked to do so, must receipt the amount over a 2d. stamp. A receipt given unstamped may be stamped with an impressed stamp on the following terms : Within 14 days on payment of the duty and a penalty of Ls; within one month on payment of the duty

and a penalty of Lio. A fine of £10 will be incurred by any person who gives an unstamped receipt, refuses to give a stamped receipt, or divides the amount payable with intent to evade the duty. Strictly speaking, a receipt cannot lawfully