and to which labels have been affixed by one of the officers mentioned in Rule nine, Clause (b), or by the Superintendent of Stamps, Calcutta, and impressed by him in manner provided by Rule ten.

(b.) Every sheet of such stamped paper shall be of a size not less than 85 X 5 inches, and no plain paper shall be joined to it.

(c.) The provisions in Rule five as to use of two or more sheets of stamped paper when a single stamp of the required value is not procurable apply also to Hundi stamps used under this Rule.

7. The duty payable on any instrument chargeable with a duty of one anna may be denoted by a colored impression marked on a skeleton form of such instrument by the Superintendent of Stamps at Calcutta, Bombay, Madras, or Rangoon.

CHAPTER III.-OF IMPRESSED LABELS.

8. Impressed labels may be used for the following instruments and counterparts thereof, namely,—

(12) Notes of Protest;

and for the following-when written in any European language, provided that any instrument written in any European language other than English shall have attached to it a translation in the English language-

(20) Bills of Exchange payable otherwise than on demand and drawn in British India :

9. The following officers are empowered to affix these labels to the instruments mentioned in Rule eight, namely,— (a) the Collectors of Calcutta and Karachi;

(b) the Superintendents of Stamps at Madras, Bombay, Lahore, Rangoon, Maulmain, and Akyab;

(c) the Commissioner of Stamps, North-Western Provinces and Oudh ;

(d) the Superintendent of Stamps (Political Resident), Aden. 10. (a.) Every such officer shall, upon any instrument mentioned in Rule eight being brought to him before it is executed, and application being made to him for that purpose, affix thereto a label or labels of such value as the applicant may desire and pay for, and impress such label or labels by means of a stampingmachine, aud also stamp or write on the face of the label or labels the date of impressing the label or labels before returning the instrument to the applicant. In the case of instruments written on parchment, the labels must be further secured by metallic eyelets.

(b.) When the stamp duty amounts to five rupees or upwards, such officer shall further write on the face of the label or labels his initials, and, when the stamp duty amounts to rupees twenty or upwards, shall also attach his usual signature to the instrument immediately under the labels.

11. (a.) The payment of duty on instruments (other than Bills of Exchange, Cheques, and Promissory Notes) executed out of British India and requiring to be stamped after their receipt in British India, shall be indicated only by impressed

labels.

(b.) When any such instrument is taken to the Collector under Section seventeen of the said Act, the Collector, unless he be Collector of Calcutta or Karachi, shall send the instrument to one of the officers mentioned in Rule nine, remitting the amount of duty paid in respect of such instrument; and such officer shall stamp the instrument in the manner prescribed by Rules 10 (a) and 10 (b) and return the same to the Collector for delivery to the person by whom it was produced.

CHAPTER IV.-Adhesive Stamps.

12. Bills of Exchange, payable otherwise than on demand and drawn in sets, when the amount of stamp duty does not exceed one anna for each part of the set, may be stamped with adhesive stamps.

13. Except as otherwise provided in these Rules, the adhesive stamp used to denote the duty of one anna shall bear the words 66 one anna."

14. The following instruments when stamped with adhesive stamps shall be stamped as follows:

(a.) Bills of Exchange, Cheques, and Promissory Notes drawn or made out of British India, with adhesive stamps bearing the words "Foreign Bill."

(d.) Notarial Acts, with adhesive Foreign Bill stamps bearing the work "Notarial" printed over them.

CHAPTER V.—Miscellaneous.

17. The Collector may require every person claiming a refund or renewal under Chapter VI of the said Act, or his duly authorised agent, to make an oral deposition on oath or affirmation, or to put in an affidavit, setting forth the circumstances under which the claim has arisen. The Collector may also, if he thinks fit, call for the evidence of witnesses in support of the statement set forth in the deposition or affidavit of the claimant or his Agent.

18. Any Magistrate convicting or trying an offender under Chapter VIII. of the Stamp Act may grant to any person, who may have contributed to the conviction, a reward within a limit to be fixed by the Local Government.

Interpretation.

Dismissal of

suits after prescribed periods.

Effect of pay. ment of interest ns such.

principal.

THE INDIAN LIMITATION ACT.

(ACT XV OF 1877.)

§ 3. "Bill of Exchange" includes also a hundi and cheque. "Promissory Note" means any instrument whereby the maker engages absolutely to pay a specified sum of money to another at a time therein limited, or on demand, or at sight.

§ 4. Subject to the provision contained in § § 5-25 inclusive every suit instituted, appeal presented, and application made after the period of limitation prescribed therefor by the second schedule hereto annexed shall be dismissed, although limitation has not been set up as a defence.

§ 20. When an interest on a debt or legacy is, before the expir ation of the prescribed period, paid as such by the person liable to pay the debt or legacy, or by his agent duly authorized in this behalf,

or when part of the principal of a debt is, before the expir ation of the prescribed period, paid by the debtor or by his agent duly authorized in this behalf,

a new period of limitation, according to the nature of the original liability, shall be computed from the time when the payment was made:

Provided that, in the case of part-payment of the principal of a debt, the fact of the payment appears in the handwriting of the person making the same.