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.