The same principles that obtain with reference to the general receipt book (Section12) apply with equal force to rent receipt books, the main difference being that the latter are properly of such size that collectors can easily handle them. (See Form 33.)

Not infrequently an unscrupulous tenant will claim to have made more payments than appear on the cash book, and may produce in support of his claim a receipt which has been changed as to amount, date, or name. The best evidence against such a claim is the carbon copy of the receipt, which cannot be rebutted.

THE ALPHA LAND COMPANY Nocatee, Georgia $............ ..........................191..

Received of....................................................

............................................................ Dollars, being rent of No..............................................Street, for ........................... to ........................... 191..1

...............................................

Collector

(This receipt made in duplicate)

Form 33. Rent Receipt.