Stamp Duties Management.
instrument having thereon any adhesive stamp which has to his knowledge been so removed as aforesaid; or
(i) 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; or any stamp the surcharge on which has been forged, altered, erased, removed or cancelled; or (knowingly, and without lawful excuse, 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 fraudulently 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 be liable to imprisonment for seven years.
[10]
[CAP. 121
12. Any person who, without lawful authority or excuse—
(a) 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 appear any words, letters, figures, marks, lines, threads or other devices peculiar to and appearing in the substance of any paper provided or used by or under the direction of the Collector for receiving 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 part of such words, letters, figures, marks, lines, threads or other devices, and intended to
451
in imitation of paper used for stamp duties. e. 38, s. 14.
54 & 55 Vict.
Stamp Duties Management.
instrument having thereon any adhesive stamp which has to his knowledge been so removed as aforesaid; or
(i) 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; or any stamp the surcharge on which has been forged, altered, erased, removed or cancelled; or (knowingly, and without lawful excuse, 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 fraudulently 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 be liable to imprisonment for seven years.
[10]
[CAP. 121
12. Any person who, without lawful authority or Making paper
excuse--
(a) 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 appear any words, letters, figures, marks, lines, threads or other devices peculiar to and appearing in the substance of any paper provided or used by or under the direction of the Collector for receiving 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 afore- said, or part of such words, letters, figures, marks, lines, threads or other devices, and intended to
451
in imitation of paper used for stamp
duties. e. 38, s. 14.
54 & 55 Vict.
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