To provide an apparatus for handling vauchers having a roller for turning over pages, which does neither bend a middle paper, nor turn over two pages at a time, nor does any other defective works in turning pages over.

In an apparatus for handling vauchers, which comprises a page transfer means for the inserted vaucher 61, 62, 63 and 64, a magnetic reading- and writing-means 7 to read and write the magnetic stripe labeled on the aforementioned vaucher, an optical-reading means 11 which reads a page-mark printed on the aforementioned vaucher, a turning page-over means to turn over a page of the middle page of the aforementioned vaucher and a letter- setting means to set letters on the aforementioned vaucher, the aforementioned turning page-over means has a roller 9 to turn over a middle page of the aforementioned vaucher and the aforementioned roller has an elastic body 92 exhibiting a small pressure change against the change in deformation, on which surface the finely grounded powder of a grinding stone is coated.