The declarations which, in conformity with the regulations of the Orders Service are added to the order (cheque) by the Drawer, especially such as the declaration by which a third person is designated as Receiver of the sums assigned, or by which commissions are given for the issuing of post-office orders or the retiring of bills, etc.; also the authorisations for the Post Office Savings Bank and the receipt-vouchers, reciprocally given by the Post Office Savings Bank Office and participants, are free from stamp duty and taxation. In like manner the extracts forwarded to parties from their accounts are free from stamp duty and taxation. In respect of sums received in current account by the Post Office Savings Bank, the payment of the percentage tax fixed by the Law of February 29^{th} 1864, § 7, paragraph 2 (R. G. Bl. N^o 20) does not operate. § 9. For the use of the Orders' (Cheque and Clearing) Service the Post Office is to impose special fees. In addition to the already existing fees and repayment of the cost price of printed matter supplied to parties interested, the Government is empowered to impose to the amount stated below the following fees: 1. A record-fee of 2 kreutzers for each official act with reference to the account (Deposit, Assignment, Entry to credit or debit). 2. A commission up to the maximum of 1/4 the thousand on the paying out side of the account (Entering to the debit). These fees are to be taken by the Post Office Savings Bank deducting them from the account. § 10. For the Orders' (Cheque and Clearing) Service, a special Reserve fund is to be formed, which is primarily intended to cover possible losses which may result from the service. This Reserve fund is to be formed from what remains of the surpluses at the close of the administrative year after deduction resulting from the possible deficit in the Savings Service. This allotment of the surpluses is to continue as long as the Reserve fund designated has not reached the point of 5 per cent of what remains of the deposit capital in the Orders' (Cheque and Clearing) Service, at the close of the year, after deduction of the payments back. The money of the Reserve fund formed for the Orders' (Cheque and Clearing) Service is to be placed out at interest under the restrictions of § 7 as to the nature of such arrangements, and the produce accruing from time to time, is to be added to the Reserve until it has reached the abovementioned point. The Reserve fund having reached this point, the whole of the profits on the business done in the Orders' (Cheque and Clearing) Service will accrue as receipts to the Postal Revenue. To what remains the determinations of Article 4 of the Law of May 28^{th} 1882 (R. G. Bl. N^o 56) understood in conformity with their sense will apply. § 11.