22744-1911-Supplementary-Bills-read-a-first-time--Probates-Amendment — Page 7

Allowance for misused stamps.

ih, s. 10.

Allowance how to be made.

ib. s. 11.

Certain

offences in relation to dies and

stamps pro- vided by

Collector

to be

felonies.

54 & 55 list.

c. 38 & 30

s# 13 & 9.

400

(b.) That in the case of an executed instru- ment no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence, and that the instrn- ment is given up to be cancelled.

8. When any person has inadvertently used for an in- strument liable to duty a stamp of greater value than was necessary, or has inadvertently used a stamp for an instru- ment not liable to any duty, the Collector may, on application made within two years after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if liable to duty, being stamped with the proper duty, cancel and allow as spoiled the stamp so misused.

9. In any case in which allowance is made for spoiled or misused stamps the Collector may give in lieu thereof other stamps of the same denomination and value, or if required, and he thinks proper, stamps of any other de- nomination to the same amount in value.

Offences relating to Stamps,

10. Every person who does, or causes or procures to be done, or knowingly aids, abets, or assists in doing, any of the acts following: that is to say,

(1.) Forges a die or stamp or surcharges any stamp

without proper authority:

(2.) Prints or makes an impression upon

material with a forged die ;

any

(3.) Frandulently prints or makes an impression

upon any material from a genuine die; (4.) Fraudulently cuts, tears, or in any way removes from any material any stamp, with intent that any use should be made of such stamp or of any part thereof;

(5.) Fraudulently removes or causes to be removed from any instrument any adhesive stamp, or affixes to any other instrument or uses for any postal purpose any adhesive stamp which has been so removed, with intent that the stamp may be used again; or

(6.) Fraudulently mutilates any stamp, with intent that any use should be made of any part of such stamp

(7.) Frandulently fixes or places upon any material or upon any stamp, any stamp or part of a stamp which, whether fraududently or not, las been cut, turn, or in any way removed from any other material, or out of or from any other stamp;

(8.) Frandulently 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 thercon ; (9.) 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 die; or any stamp from which cancelling marks have been wholly or partially removed;

(10.) 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;

(11.) Knowingly, and without lawful exeuse (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 priated or impressed from a genuine die, or any stamp or part of a stamp which has been frau-