Abstract: A machine for continuously cutting a web of paper or the like into sheets of different length and then sorting and stacking the sheets includes an improved tape-type delivery means for receiving and conveying the different length sheets from the cutting zone of the machine to the sorting and stacking zones of the machine in equally spaced relation and at tape speed. The sheet receiving and conveying means comprises a plurality of pairs of equally spaced nip rolls, each of which includes a nip opening and closing mechanism, which are mounted on the machine for fore and aft movement in the direction of web travel for receiving and conveying sheets in the range of from about 20 to 80 inches in length.