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dulently ent, torn, or otherwise removed from any material, or any stamp which has been fraudulently mutilated, or any stamped ma- terial out of which any rame, sum, date, or other matter or thing has been fraudulently erased or otherwise either reaily 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 Making (the proof whereof shall lie on the person accused)---

(.) Makes or causes or procures 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 (b.) 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 without hard labour for any form not exceeding two years.

paper in imitation of paper used

for stamp duties.

& 55 Tiet.

C 38 s. 14.

of paper, plates or dies used for stamp duties. 7b, s. 15.

12. Every person who without lawful authority or Possession excuse (the proof whereof shall lie on the person accused) purchases or receives or knowingly has in his custody or possession-

(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

(b.) Any plate, die, dandy-roller, mould, or other implement peculiarly used in the manufacture of any such paper,

shall be guilty of a misdemeanour, and shall on conviction be liable to be imprisoned with or without hard labour for any term not exceeding two years.

liv

s. 16.

13. On information given before a Magistrate upou oath Proceedings that there is just cause to suspect any person of being for detection guilty of any of the offences aforesaid, such Magistrate may,

of forged a warrant under his hand, cause every house, room,

dies, &c. shop, building, or place belonging to or occupied by the suspected person, or where he is suspected of being or having been in any way engaged or concerned in the com- mission of any such offence, or of secreting any machinery, implements, or utensils applicable to the commission of any such offence, to be searched by a European Police Officer, and if upon such search any of the said several matters and things are found, the same may be seized and carried away, and shall afterwards be delivered over to the Collector.

14.-(1.) Any Magistrate having knowledge of the Proceedings concealment or deposit of any stamps, may, upon reason- for detection able suspicion that the same have been stolen or fraudu of stamps lently obtained, issue his warrant to a European Police stolen or Officer for the seizure thereof, and for apprehending and fraudulently. bringing before himself or any other Magistrate the per- ib. s. 17. son in whose possession or custody the stamps may be found, to be dealt with according to law.

(2.) If the person does not satisfactorily account for the possession of the stamps or it does not appear that the same were lawfully purchased by him, the stamps shall be forfeited, and shall be delivered over to the Collector.

obtained