356
THE HONGKONG GOVERNMENT GAZETTE, AUGUST 25, 1911.
Making
paper in
imitation of
paper used
for stamp
duties.
54 & 55 Fiet.
e. 38 s. 11.
Possession
(8.) Fraudulently erases or otherwise either really or apparently removes from any stamped material any name, sum, date, or other matter or thing whatsoever thereon written, with the intent that any use should be made of the stamp upon such material; or wilfully removes or attempts to remove from any adhesive stamp any cancelling marks thereon; (9.) Sells or offers for sale, or utters, any adhesive stamp which has been so removed, or utters any instrument, having thereon any adhesive stamp which has to his knowledge been so removed as aforesaid:
(10.) Knowingly sells or exposes for sale or utters or uses any forged stamp, or any stamp which has been fraudulently printed or impressed from a genuine dio: or any stamp from which cancelling marks have been wholly or partially removed: or any stamp the surcharge on which has been forged, altered, erased, removed or cancelled;
(11.) Knowingly, and without lawful excuse (the proof whereof shall lie on the person accused) has in his possession any forged die or stamp or any stamp which has been fraudulently printed or impressed from a genuine die, or any stamp or part of a stamp which has been fran- dulently cut, torn, or otherwise removed from any material, or any stamp which has been fraudulently mutilated, or any stamp the surcharge on which has been forged, altered. erased, removed or cancelled or any stamped material out of which any name, sum, date, or other matter or thing has been fraudulently erased or otherwise either really or apparently removed,
shall be guilty of felony, and shall on conviction be liable to be imprisoned with or without hard labour for any term not exceeding seven years.
11. Every person who without lawful authority or excuse (the proof whereof shall lie on the person accused)-—
(a.) Makes or causes or proenres to be made, or aids or assists in making or knowingly has in his custody or possession, any paper in the substance of which shall appear any words, letters, figures, marks, lines, threads, or other devices peculiar to and appearing in the sub- stance of any paper provided or used by or under the direction of the Collector for re- ceiving the impression of any die, or any part of such words, letters, figures, marks, lines, threads, or other devices, and intended to imitate or pass for the same; or (5.) Causes or assists in causing any such words, letters, figures, marks, lines, threads, or devices as aforesaid, or any part of such words, letters, figures, marks, lines, threads, or other devices, and intended to imitate or pass for the same, to appear in the substance of any paper what- ever,
shall be guilty of felony, and shall on conviction be liable to be imprisoned with or withour hard labour for any term not exceeding two years.
12. Every person who without lawful authority or excuse (the proof whereof shall lie on the person accused) purchases or receives or knowingly has in his custody or stamp duties, possession-
of paper, plates or dies used for
ib. s. 15.
(a.) Any paper manufactured and provided by or
under the direction of the Collector, for the purpose of being used for receiving the im- pression of any die before such paper shall have been duly stamped and issued for public
use; or
(5.) Any plate, die, dandy-roller, mould, or other implement peculiarly used in the manufacture of any such paper,