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2.

You would not only aid the government with regard to the revenue, but also prevent invalidity of contracts and violation of the law.

The stamp duty on contracts or agreements, is five cents for each sheet or piece of paper on which the same may be written. But if A makes and signs a contract with B, C, & D, and, for convenience, but one instrument is made which all sign, there being no community of interest between B, C, & D, the effect of such an instrument is the same as would result from three separate contracts, and the stamp duty would be three times the above-named rate.

If, however, B. C. & D are partners,