precise sense and definition to which they were applied; and also that the indictment had not sufficiently stated the offence according to the words of the statute. The prisoner having been found guilty, the question was reserved for the consideration of the judges; ten of whom (Lord C. B. Skynner and Hotham, B., being absent from indisposition) were unanimous that the conviction was right; and their opinion was afterwards delivered by Gould, J., to the following effect: "The objec tion arises upon a supposed inaccuracy of the words in the statute, paper liable to the said duties,' in the plural number; which words the present indictment has properly pursued and necessarily applied to the particular duty in question, viz, the duty of twopence on receipts; and the judges are of opinion that the indictment is properly drawn, although a duty of one description only is mentioned. The material question is, what the legislature meant by the words 'paper liable to the said duties?' And it was said that as one particular piece of paper cannot be liable to any of the duties more than another, it would follow that all the writing paper in the world might be considered as 'paper liable to duties,' and every utterer or seller of paper of any description might be indicted for a capital offence, in having exposed to sale paper liable to the said duties.' But the judges are of opinion that, upon a due attention to the present statute, and the 24 Geo. 3, c. 7, upon the same subject, it will appear that the words 'paper liable to the said duties' are capable of a clear and unequivocal meaning. The rules by which the expressions of the legislature are to be interpreted are, first, that if any part of a statute is penned obscurely, and other passages in the same statute will elucidate that obscurity, recourse ought to be had to such context for that purpose; and secondly, that if there are several statutes upon the same subject, they are to be taken together as forming one system, and as interpreting and enforcing each other. By adopting these rules in the present case, it will appear that the words 'paper liable to the said duties ́ are not to be taken in the large and absurd sense which was attempted to be imposed upon them, namely, as applying to every species of paper on which receipts might probably be written, but are to be taken as applying distinctly to such pieces of paper only as are destined or prepared for the uses mentioned in the statute. The paper which is destined and prepared for the use of writing receipts thereon is the paper meant by the words 'paper liable to the duties;' and therefore all paper upon the face of which a mark appears resembling the mark which the Act requires, is *896] evidently paper liable to the *duties' because the preparation of thus marking it discovers the purpose for which it is designed. Upon the papers mentioned in the indictment there appears a false stamp or impression resembling the true stamp which the law requires for receipts; this discovers the use for which they were destined and prepared, and brings them within the general words of the Act, paper liable to the said duties.' The judges are, therefore, unanimously of opinion, that the prisoner was properly convicted; and that the words' paper liable to the said duties' are to be applied, according to the subject matter, to such paper. which, from the counterfeit mark upon it, appears to be prepared to be used, as if the mark were genuine, for a receipt."(j)

It appears also that some of the judges were of opinion that the second count, which omits the words "liable to the said duties," was sufficient; for it was a charge of fraudulently uttering, &c., paper with a counterfeit impression, resembling the said stamps used in pursuance of the said statute, knowing, &c.; and this in substance was a charge of its being paper denoted by the said impression to be destined for writing receipts, and, as such, being paper liable to that duty.(k)

A question was made in the following case, as to a distinction between the words "duties of excise" and "duties under the management of the commissioners of excise." The prisoners were indicted for forging a stamp on foreign muslins, printed, &c., here, with intent to defraud the King of the duty; and one of them having been convicted, an objection was taken by his counsel on these grounds. That the offence was originally created by the 25 Geo. 3, c. 72, s. 17, by which the duties, for securing of which the stamps were provided, were imposed. That by 27

(j) Palmer's case, 1 Leach 352;
(k) 2 East P. C. c. 19, s. 19, p. 895.

East P. C. c. 19, s. 19, p. 893.

Geo. 3, c. 13, s. 35, all the former duties are repealed, except duties due, and penalties and forfeitures incurred at the time of passing that Act; and therefore it was argued that all penalties were annihilated unless re-enacted. That this, as well as all preceding statutes, took a distinction between duties of excise and duties under the management of the commissioners of excise; according to what was observed by Ashurst, J., in Rex v. The Justices of Surrey.(1) That sec. 38 of the latter statute states that "all pains, penalties, fines, and forfeitures of any nature or kind whatsoever, as well pains of death as others, for any offence in force before the 10th of May, 1787, made for securing the revenue of excise, or other duties under the management of the commissioners of excise, &c., shall extend to and be applied for and in respect of the several duties of excise, and allowances, bounties, and drawbacks of duties of excise thereby charged and allowed, &c." That therefore those penalties and pains of death, being re-enacted only so far as they relate to duties of excise, and not to duties or sums under the management of commissioners of excise (which was the case with respect to the duty in question), they could not be revived by construction; but being so highly penal, must be specially re-enacted. Another objection was that the indictment did not pursue the words of the statute; as it stated the duty to be chargeable for, on, and in respect of foreign muslins, [*897 &c., whereas the words of the statutes *imposing the duty were "for and upon" in some of the clauses, "on" in others, "upon" in others, and "for" in the schedule; but this objection was afterwards thought not worth urging. Upon the principal objection ten of the judges (all who were present at the conference) held that the conviction was right. Eyre, C. J., thought that the naming of duties of excise and duties under the management of the commissioners of excise was tautology. But all held it clear that the expressions were used as synonymous in this Act; adverting to schedule F., in which the duties on muslins are denominated "duties of excise." (m)

On an indictment on the 12 Geo. 2, c. 26, s. 8, 31 Geo. 2, c. 32, s. 14, and 24 Geo. 3, c. 53, s. 16, for removing from one silver kneebuckle to another silver kneebuckle certain stamps, marks, and impressions, to wit, the King's head and the lion rampant, with intent to defraud the King, against the statute, &c. ; on producing the silver kneebuckle in evidence, it appeared that the mark was a lion passant, instead of a lion rampant; and the court held the variance fatal.(n)

In a later case it was holden, that the engraving a counterfeit stamp similar in some parts, though dissimilar in others, to the legal stamp, cutting out the dissimilar parts, concealing the space from whence the dissimilar parts were cut out, and then uttering the similar parts as a genuine stamp, amounted to a forgery and guilty uttering. And it was also holden, that it is not necessary in an indictment for forging a stamp to set out the impression or inscription upon it, or to name the amount of the duty thereby denoted; but that it is sufficient to describe it as a stamp provided and used in pursuance of a certain Act of Parliament. The indictment was framed on the 44 Geo. 3, c. 98, for forging and uttering medicine stamps. The first count charged that the prisoner feloniously did forge and counterfeit, &c, a certain mark provided and used in pursuance of a certain Act of Parliament, entitled, &c. The second count charged that he did feloniously utter a certain paper with a forged and counterfeit mark, which mark was forged and counterfeited to resemble a certain mark provided and used in pursuance of the said Act, he well knowing the said mark to be forged. The third count was for knowingly vending and selling a certain paper with a forged mark, &c. The four remaining counts were the same as the former, except that they described it as a stamp instead of a mark; and all the counts laid the intention to be to defraud his Majesty of the duties charged and imposed by the said Act. The prisoner was a vendor of patent medicines, and sold certain boxes of Dr. Jebb's pills, with the counterfeit label on them. Many of these counterfeit labels were found in his possession entire. They were of an oblong form, colored with red ink, similarly to the stamps for patent medicines issued by government; and having like them, at one

(7) 2 T. R. 504.

(m) Rex v. Hall, 2 East P. C. c. 19, s. 19, p. 895.
(n) Lee's case, 1 Leach 416.

end, the word "stamp," and at the other end the word "office," printed transversely, and on a blank on the first-mentioned end, printed longitudinally, the words "value above 1s.," and on a blank *on the other end, also printed longitudi*898] nally, the words "not exceeding 2s. 6d.," as the legal stamps also have; and having in the centre a white circle, which in the counterfeit was all blank, except that it bore the words "Jones, Bristol," printed thereon; whereas in the legal stamp that circular space was circumscribed with a red ring, and inscribed with another smaller red ring, and in the circular space between the two rings were printed the words "duty, threepence;" and on the space within the inner red ring on the legal stamp was impressed in red ink the figure of a crown. When the prisoner used these stamps, he cut out the circular space bearing the words "Jones, Bristol," and pasted on the packets of medicine the two ends of the label without the middle part, and concealed the deficiency of that part by a waxen seal extending over it. Stamps were uttered in this state by the prisoner affixed to the pills which he sold. Upon these facts the jury found the prisoner guilty: but two objections were taken in his behalf; first, that the forged stamp was not a sufficiently near resemblance of the genuine stamp to constitute forgery; secondly, that the indictment was deficient for not setting out or describing what the stamp was that was forged. The objections were referred to the consideration of the twelve judges, ten of whom (Lawrence, J., and Bayley, J., being absent) were of opinion that the objections were unfounded, and the conviction right. Grose, J., in delivering their opinion, said: "As to the first point, it was proved that this stamp had, in every respect, and in all its parts, a perfect resemblance to a genuine stamp, excepting only that the centre part in a genuine stamp, which specifies and denotes the duty, was in the forged stamp cut out; and a paper with the words "Jones, Bristol" on it, pasted over the vacancy. It was also proved that those parts which still remained were a perfect resemblance of the same parts on the genuine stamp, and that the whole was a fabrication so artfully contrived as to be likely to deceive the eye of every common observer. An exact resemblance, or facsimile, is not required to constitute the crime of forgery; for if there be a sufficient resemblance to show that a false making was intended, and that the false stamp is so made as to have an aptitude to deceive, that is sufficient. In this case the jury, by their verdict, have found that this stamp had a sufficient likeness to give it an aptitude to deceive, which is all the law requires. As to the second point, the indictment charges the prisoner with having forged a certain mark, and with having uttered a certain paper with a forged and counterfeited mark, resembling a mark provided and used in pursuance of the Act; and the other counts describe it to be a stamp. The statute makes the forging and uttering of such a mark or stamp, as is thereby directed to be affixed to these articles, a capital offence. The indictment contains all the words that the Act requires to constitute the offence."(o)

With respect to the trial of offences against the Stamp Acts, the 53 Geo. 3, c. 108, s. 25, enacted, "that from and after the passing of this Act, all criminal offences committed against or in breach of any Act or Acts of Parliament *899] now in force for granting or securing any of the duties under the management of the commissioners of stamps, shall and may be inquired of, tried, and determined, either in the county or city, or town and county where the offence shall be committed, or where the party or parties accused, or any of them, shall be apprehended."

Upon the trial of any indictment for any offence mentioned in this chapter the jury may, under the 14 & 15 Vict. c. 100, s. 9,(p) convict the prisoner of an attempt to commit the same, and thereupon he may be punished in the same manner as if he had been convicted upon an indictment for such attempt.

(0) Collicott's case, 2 Leach 1048 ; 4 Taunt. 300 ; R. & R. 212, 229.
(p) Ante, vol. 1, p. 1.

*CHAPTER THE THIRTY-NINTH.

[*900

OF THE FORGERY OF OFFICIAL PAPERS, SECURITIES, AND DOCUMENTS.

FORGERIES of official papers, securities, and documents have been made in many instances the subject of especial legislative enactments.

By the 32 Geo. 2, c. 14, the receiver of the prefines at the alienation office was directed to receive the post fine at the same time on every writ of covenant sued out for the passing of fines in the Common Pleas, and to indorse the receipt of the same thereon, with his name and mark of office. The 9th section then enacted, that if any person should make, forge, or counterfeit, or cause or procure, &c., the mark or hand of such receiver, whereby such receiver or any other person or persons should or might be defrauded, or suffer any loss thereby, every person convicted of such offence should be deemed guilty of felony, and suffer death without benefit of clergy.(a) The 52 Geo. 3, c. 143, s. 5, enacts, "that if any person shall make, forge, or counterfeit, or cause or procure to be made, forged, or counterfeited, the mark or hand of the receiver of the prefines at the alienation office, upon any writ of covenant, whereby such receiver or any other person shall or may be defrauded, or suffer any loss thereby; every person so offending, and being thereof convicted, shall be adjudged guilty of felony, and shall suffer death as a felon, without benefit of clergy."(b)

The 7 & 8 Geo. 4, c. 28, s. 11, after reciting the expediency of providing for the more exemplary punishment of offenders who commit felony after a previous conviction for felony, and enacting such punishment, regulates the form of indictment for the subsequent felony, and then enacts, that "a certificate containing the substance and effect only (omitting the formal part) of the indictment and conviction for the previous felony, purporting to be signed by the clerk of the court, or other officer having the custody of the records of the court where the offender was first convicted, or by the deputy of such clerk or officer (for which certificate a fee *of six shillings [*901 and eight pence, and no more, shall be demanded or taken), shall, upon proof of the identity of the person of the offender, be sufficient evidence of the first conviction, without proof of the signature or official character of the person appearing to have signed the same; and if any such clerk, officer, or deputy shall utter a false certificate of any indictment and conviction for a previous felony, or if any person, other than such clerk, officer, or duputy, shall sign any such certificate as such clerk, officer, or deputy, or shall utter any such certificate with a false or counterfeit signature thereto, every such offender shall be guilty of felony, and, being lawfully convicted thereof, shall be liable, at the discretion of the court, to be transported beyond the seas for the term of seven years, (c) or to be imprisoned for any term not exceeding two years; and if a male, to be once, twice, or thrice publicly or

(a) These offences appear to have had the benefit of clergy extended to them by the 52 Geo. 3, c. 143, s. 1, see note (b), and not having had any punishment expressly provided for them, and the benefit of clergy being abolished by the 7 & 8 Geo. 4, c. 28, seem now to be punishable under the 7 & 8 Geo. 4, c. 28, ss. 8, 9, and the 1 Vict. c. 90, s. 5, ante, vol. 1, p. 3.

(b) By sec. 1, "In all cases where any act to be done or committed after the passing of this Act, in breach of or in resistance to any part of the laws for collecting his Majesty's revenue in Great Britain, would by the laws now in force subject the offender to suffer death, as guilty of felony, without benefit of clergy, by virtue of the said laws, or any of them, such act, so to be done or committed, shall be deemed and taken to be felony with benefit of clergy, and punishable only as such, unless the same shall also be declared to be felony without benefit of clergy by this Act." The 1 Will. 4, c. 66, having neither expressly repealed the 52 Geo. 3, c. 143, s. 5, nor made the offences contained in that section capital, they are now punishable under the 24 & 25 Vict. c. 98, s. 48, ante, p. 847. As to principals in the second degree and accessories see the same Act, sec. 49, ante, p. 848. See the 3 & 4, Will. 4, c. 74, s. 2, and query whether the offences above mentioned can now be committed.

(c) Penal servitude for any term not exceeding seven and not less than five years, by the 20 & 21 Vict. c. 3, ante, vol. 1, p. 4, and 27 & 28 Vict. c. 47.

privately whipped (if the court shall so think fit), in addition to such imprisonment." (d)

The 42 Geo. 3, c. 116. consolidated the former Acts for the redemption and sale of the land tax; and it enacted (by sec. 194), "that if any person shall forge, counterfeit, or alter, or cause or procure to be forged, counterfeited, or altered, or knowingly or wilfully act or assist in the forging, counterfeiting, or altering any contract or contracts for the redemption or sale of any land tax, or any assignment or assignments of any such land tax, or of any such contract or contracts, or of any portion of land tax therein comprised, or any certificate or certificates of the commissioners of land tax or of supply, or of any chief magistrate authorized by this Act to make out such certificate or certificates, or of the surveyor-general of the land revenue of the crown, or of the duchy of Cornwall, or any certificate or certificates, receipt or receipts, of the cashier or cashiers of the governor and company of the Bank of England, or any certificate or certificates, or attested copy of any certificate or certificates, directed by this Act to be made out by the proper officer, or shall wilfully deliver or produce to any person or persons acting under the authority of this Act, or shall utter any such forged, counterfeit, or altered contract or contracts, assignment or assignments, certificate or certificates, receipt or receipts, knowing the same to be forged, counterfeited, or altered, with intent to defraud his Majesty, his heirs, or successors, or any body or bodies politic or corporate, or company or other person or persons whomsoever," then and in every such case, all and every person or persons so offending shall be adjudged guilty of felony, without benefit of clergy.(e) The 52 Geo. 3, c. 143, s. 6, enacts, "that if any person shall forge, counterfeit, or alter, or cause or procure to be forged, counterfeited, or altered, *902] or knowingly or wilfully act or assist in the forging, *counterfeiting, or altering any contract, assignment, certificate, receipt, or attested copy of any certificate made out or purporting to be made out by any person or persons authorized to make out the same by any Act of Parliament touching the redemption or sale of the land tax, or of any part thereof; or if any person shall wilfully utter any such forged, counterfeited, or altered contract; assignment, certificate, receipt, or attested copy of certificate, knowing the same to be forged, counterfeited, or altered, with intent to defraud his Majesty, his heirs or successors, or any body or bodies politic or corporate, or other person or persons;" every person so offending shall be adjudged guilty of felony without benefit of clergy.(ƒ)

The 23 Geo. 3, c. 70, s. 9, made the forgery of excise permits, &c., a capital felony (g) and a clause nearly similar was contained in the 52 Geo. 3, c. 143, s. 9; and the 2 Will. 4, c. 16, which was passed to consolidate the laws regulating the granting of permits under the excise laws, by sec. 3 enacts, that "every person who shall make, or cause or procure to be made, or shall aid or assist in the making, or shall knowingly have in his, her, or their custody or possession, not being authorized by the said commissioners, and without lawful excuse (the proof whereof shall lie on the person accused), any mould or frame, or other instrument having therein

the words excise office,' or any other words, figures, marks, or devices peculiar to and appearing in the substance of the paper used by the said commissioners for

(d) As to hard labor and solitary confinement see the 7 & 8 Geo. 4, c. 28, s. 9, and 1 Vict. c. 90, s. 5, ante, vol. 1, p. 3. The 7 & 8 Geo. 4, c. 28, contains no provisions for the punishment of principals in the second degree and accessories; the principals in the second degree are therefore punishable in the same way as the principals in the first degree, and the accessories under the 24 & 25 Vict. c. 94, ante, vol. 1, p. 67, et seq.

(e) These offences appear to have had the benefit of clergy extended to them by the 52 Geo. 3, c. 143, s. 1, ante, note (b), and not having had any punishment expressly provided for them, and the benefit of clergy being abolished by the 7 & 8 Geo. 4, c. 28, seem not to be punishable in the manner pointed out in the preceding note.

(f) The 52 Geo. 3, c. 143, s. 6, appears to be superseded by the 24 & 25 Vict. c. 98, s. 23 (post, next chapter), as far as relates to the forging of any receipt. With respect to the other instruments above mentioned, the forgery of them not having been made punishable with death by the 1 Will. 4, c. 66, and that Act not having repealed the 52 Geo. 3, c. 143, s. 6, persons convicted of such offences are punishable under the 24 & 25 Vict. c. 98, s. 48, ante, p. 847. As to punishment of principals in the second degree and accessories see the same Act, sec. 49, ante, p. 848.

(g) See ante, p. 900, note (b).