This section is from the book "Canadian Banking Practice", by John T. P. Knight.
This section is from the "" book, by .
Question 263. - Is "war tax" necessary on the attached form of an express company's order for a draft? This order is charged to the account of the express company and a draft is issued for the amount stated. The form referred to is as follows:
No.............
Express Company.
..............Agency............Q 19
To the..........Bank...................
Required a draft on Toronto in favour of the treasurer.
..........Express Company for......dollars in settlement of my report dated.........19..
$................ .............Agent.
Answer.-No stamp is necessary under the provisions of the Special War Revenue Act, 1915, as this document is neither a cheque, bill of exchange or promissory note.
 
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