An authoritative ruling on the use of receipt-stamps would be
useful, and might result in a considerable accretion of revenue to the Exchequer. I have just paid annual (in one case half-yearly) subscriptions to three different institutions of which I am a member, the amount in each case being over £2. From one I got a receipt bearing (properly, as it seemed to me) a 2d. stamp. From the other two I got unstamped acknowledgements. The reference-books state tersely and unequivocally, in their tables of taxes, " Receipts, £2 or upwards-2d." That is the law. When can it be properly disregarded? Many shops, I find, give a receipted but unstamped bill for pur- chases over £2. Are they defrauding the revenue, or are such cash-transactions exempt? My own impression is that the receipt-tax brings in far less than it would if the enact- ment regarding it was observed as Parliament intended. A question in the House seems indicated.
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