Arnold White, C.J.

1. The only evidence to which our attention has been invited as to the course of business of the Bank is the statement contained in the letter of the Secretary to the Board of Revenue. In that letter, the course of business is thus prescribed : " The bank grants loans on promissory notes payable on demand or otherwise. Before advancing money, it requires the borrower to make a declaration in the confidential register in the form thereto annexed and to sign it." A translation of the form to which the Secretary refers is annexed to the letter. Reading the entries in the register by the light of the statement by the Secretary as to the course of business, I am unable to say that the entries in the register show that the signing of the declaration, the execution of the note, and the advance of money by the Bank were one and the same transaction. I express no opinion as to whether, if it appeared on the face of the entries that the signing of the declaration, the execution of the note, and the advance of the money were one and the same transaction the entries would require to be stamped as an agreement or a memorandum of an agreement.

2. For the purposes of the