2 W. 4, c. 16. part of such words, figures, marks, or devices, or of any of them, intended to imitate and pass for the same, shall be visible; and every person, except as before excepted, who shall by any art, mystery, or contrivance, cause or procure, or aid or assist in causing or procuring 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 commissioners of excise for permits, or any or part of such words, figures, marks, or devices, or any of them, intended to imitate and pass for the same, to appear visible in the substance of any paper whatever; and every person, not authorised or appointed as aforesaid, who shall engrave, cast, cut, or make, or cause or procure to be engraved, cast, cut, or made, or aid or assist in engraving, casting, cutting, or making any plate, type, or other thing, in imitation of, or to resemble any plate or type, made or used by the direction of the commissioners of excise, for the purpose of marking or printing the paper to be used for permits; and every person, except as before excepted, who shall knowingly have in his or her custody or possession, without lawful excuse, proof whereof shall lie on the person accused, any such plate or type; shall, for every such offence, be adjudged a felon, and shall be transported for the term of seven years, or shall be imprisoned at the discretion of the court before whom such person shall be tried, for any period not less than two years.

4. That every person who shall counterfeit or forge, or cause or procure to be counterfeited or forged, or assist in counterfeiting or forging any permit, or part of any permit, or shall counterfeit any impression, stamp or mark, figure or device, provided or appointed, or to be provided or appointed by the commissioners of excise to be put on such permit, or shall utter, give, or make use of any counterfeited or forged permit, knowing the same or any part thereof to be counterfeited or forged, or shall utter, give, or make use of any permit with any such counterfeited impression, stamp or mark, figure or device, knowing the same to be counterfeited; or if any person or persons shall knowingly or willingly accept or receive any counterfeited or forged permit, or any permit with any such counterfeited impression, stamp or mark, figure or device thereon, knowing the same to be counterfeited; shall, for every such offence, be adjudged guilty of a misdemeanor, and shall be transported for the term of seven years, or fined and imprisoned at the discretion of the court.

15. That every officer of excise who shall deliver out, or suffer to be delivered out, any paper prepared, or provided, or appointed by the commissioners of excise to be used for permits, in blank, or before such permit shall be filled up and issued agreeable to, and in conformity with a request note; and every officer who shall knowingly give or grant any permit to any person not entitled to receive the same, or shall knowingly give or grant any false or untrue permit, or shall make any false or

untrue entry in the counterpart of any permit given or granted 2 W. 4, c. 16. by him, or shall knowingly or willingly receive or take any goods or commodities into the stock of any person or persons brought in with any false or untrue or fraudulent permit, or shall knowingly or willingly grant any permit for the removal of any goods or commodities out of or from the stock of any person or persons who shall have received or retained such goods or commodities, or any of them, under or by virtue or pretext of any false, untrue, forged, or fraudulent permit, or shall knowingly or willingly give any false credit in the stock of any person or persons beyond the credit to which such stock is justly and truly entitled, so as to enable such person or persons falsely and fraudulently to obtain a permit or permits; or if any such officer shall knowingly or willingly suffer the same to be done, directly or indirectly; every officer, so offending in any of the cases aforesaid, shall be guilty of a misdemeanor, and, on conviction, shall suffer such punishment by fine and imprisonment, or fine or imprisonment, as the court shall award; and every officer so convicted shall from thenceforth be incapable of holding any office or place in or relating to any of the revenues of the united kingdom.

4&5 Will. 4, c. 51, s. 25.-That if any person liable to be Persons arrested and detained under any act or acts relating to the liable to arrest may be revenue of excise shall not be detained at. the time when he shall detained at be discovered committing the offence for which he is so liable, any time or after detention shall make his escape, any officer of excise offence. may stop, arrest, and detain such person at any time afterwards, and carry him before any justice or justices of the peace, to be dealt with as if detained at the time of committing the offence.

་

after the

excise acts.

30. And in order to prevent the frequent use of terms and Construction expressions in acts, and to give effect to those used; be it further of terms in enacted, that whenever in this or any other act relating to the revenue of excise, the word or words, writing, wrote,' or 'written,' shall be used, the same shall include printing,' or 'printed,' or (partlywritten,' and 'partly printed ;' and when the singular number or masculine gender only shall be used, such word or words shall be construed to mean several persons as well as one, and females as well as males, and bodies corporate and politic as well as individuals, and several matters and things, as well as one matter or thing, unless it be otherwise specially provided for, or there be something in the subject or context repugnant to such construction.

Y

Forging stamps on plate; felony, transportation.

SECTION 4

Offences against the Stamp Laws.

47 Geo. 3, sess. 2, c. 15 (a), s. 16.-That if any person shall cast, forge, or counterfeit, or cause or procure to be cast, forged, or counterfeited, any mark or stamp used or directed to be used in pursuance of this act, for the marking or stamping of gold or silver plate, or shall cast, forge, or counterfeit, or shall cause or procure to be cast, forged, or counterfeited, any mark, stamp, or impression, in imitation of, or to resemble any mark, stamp, or impression made or to be made with any mark or stamp used or to be used as aforesaid, or shall mark or stamp, or cause or procure to be marked or stamped, any wrought plate of gold or silver, or any wares of silver, brass, copper, or other metal, gilt over or plated, and resembling plate of gold or silver, with any mark or stamp which hath been or shall be cast, forged, or counterfeited at any time, in imitation of, or to resemble any mark or stamp used or to be used as aforesaid, or shall transpose or remove, or cause or procure to be transposed or removed from one piece of wrought plate to another piece of wrought plate, or from any piece of wrought plate to any vessel of silver, brass, or other metal as aforesaid, any mark, stamp, or impression made or to be made, by or with any mark or stamp used or to be used as aforesaid, or shall sell, exchange, or expose to sale, or export out of Ireland, any wrought plate of gold or silver, or any vessel of silver, brass, or other metal as aforesaid, with any such forged or counterfeited mark, stamp, or impression thereon, or with any mark, stamp, or impression which hath been or shall be transposed, or removed, or cut out from any piece of wrought plate, knowing such mark, stamp, or impression to be forged, counterfeited, or transposed, cut out, or removed as aforesaid, or shall wilfully or knowingly have or be possessed of any mark or stamp which hath been or shall be forged or counterfeited, in imitation of, or to resemble any mark or stamp used or to be used as aforesaid; every such person offending in any or either of such cases aforesaid, being thereof lawfully convicted, shall be adjudged guilty of felony, and shall be sentenced to be transported for the term of seven years, in such manner as other felons may be transported under any act or acts in force in Ireland. And if any person or persons shall cut out of one piece of wrought plate, any stamp, mark, or impression, made or to be made by or with any mark or stamp to be used as aforesaid, with intent

(a) Entitled, "An act to provide for the regulating and securing the collection of the duty on gold and silver plate wrought or manufactured in Ireland."

c. 15.

to transpose or remove such stamp, mark, or impression, or with 47 G. 3, st. 2, intent that the same shall and may be transposed or removed from one piece of wrought plate to another piece of wrought plate, or from any piece of wrought plate to any vessel of silver, brass, copper, or other metal, gilt or plated, and resembling plate of gold or silver; every such person so offending shall forfeit the sum of two hundred pounds.

56 Geo. 3, c. 56 (a), s. 37.—That if any person, in any part Forging of the united kingdom of Great Britain and Ireland, or of any of stamps, or the dominions thereto belonging, shall counterfeit or forge, or fraudulently using them; cause or procure to be counterfeited or forged, any type, die, mark, felony, trans or stamp, to resemble, or represent, or be mistaken for any type, portation. die, mark, or stamp at any time heretofore kept or used, or hereafter to be kept or used at the stamp office in Dublin, for denoting the charging or marking on vellum, parchment, or paper, or other matter directed to be stamped, any of the stamp duties payable under or by virtue of any act or acts which has been, or shall be at any time in force in Ireland, although such act or acts may not be in force, or such type, dye, mark, or stamp may not be kept or used at the said stamp office at the time of such forging or counterfeiting; or if any person or persons (save and except such person or persons as shall be lawfully entitled and authorised to have and to use the same for the purpose of stamping vellum, parchment, or paper, or other matter directed to be stamped by or under the authority of the said commissioners of stamps for the time being,) shall have in his, her, or their possession any type, dye, or mark, or stamp made to resemble, or represent, or be mistaken for any type, dye, mark, or stamp heretofore kept or used, or hereafter to be kept or used at the said stamp office, for denoting the charging or marking on vellum, parchment, or paper, or other matter directed to be stamped, any of the said stamp duties so payable as aforesaid, although such type, dye, mark, or stamp shall not be then kept or used at the said stamp office, or the duty denoted thereby shall not be then payable in Ireland; or if any person or persons shall mark or impress, or cause or procure to be marked or impressed on any vellum, parchment, or paper, or other matter, which heretofore was, or hereafter shall be directed to be stamped, any device, mark, or impression to resemble, or represent, or be mistaken for any device, mark, or impression which has been or shall be used, kept or made, marked or impressed at the stamp office in Dublin, for denoting the charging or marking on vellum, parchment, or paper, or other matter or thing so directed to be stamped, any of the said stamp duties so payaole under or by virtue of any act

(a) Entitled, "An act to repeal the several stamp duties in Ireland, and also several acts for the collection and management of the said duties, and to grant new stamp duties in lieu thereof; and to make more effectual regulations for collecting and managing the said duties."

56 G. 3,c.56. of parliament which shall be, or shall have been in force in Ireland, at or before the time when such mark, device, or impression shall have been so used, kept or made, marked or impressed, at the said office, although such act or acts may not be in force, or such device, mark, or impression may not be used or kept, marked or impressed at the said office, at the time of such offence committed; or if any person or persons shall use, utter, vend, or sell, or cause to be used, uttered, vended, or sold, or shall have in his or her possession, with intent to use, utter, vend, or sell the same, any vellum, parchment, or paper, or other matter, with any counterfeit device, mark, or impression thereon, to resemble, or represent, or be mistaken for any device, mark, or impression which has been or shall be used, kept, or made at the stamp office aforesaid for the purposes aforesaid, or any of them, although not then used or kept for the said purposes, or any of them, or although the duty denoted thereby shall not be then payable in Ireland, knowing such device, mark, or impression to be counterfeited; or if any officer or officers in the employment of the commissioners of stamps, or any other person or persons whatever, shall, with intent to defraud his majesty, his heirs or successors, mark or impress, or cause or procure to be marked or impressed, or be aiding, abetting, or assisting in marking or impressing, or in causing or procuring to be marked or impressed, any stamp, mark, or impression denoting any of the said stamp duties on any vellum, parchment, or paper, or other matter directed to be stamped, not delivered to him or them by, or by the authority of the said commissioners of stamps for the purpose of being stamped with any type, dye, mark, or stamp, which has been or shall be used, kept, or made at the stamp office aforesaid, for denoting the charging or marking on vellum, parchment, or paper, any of the said stamp duties so payable under or by virtue of any act of parliament, although such type, die, mark, or stamp shall not be then kept at the said stamp office, or the duty denoted thereby shall not be then payable in Ireland; or if any person or persons shall, with intent to defraud his majesty, his heirs or successors, knowingly have in his, her, or their possession any vellum, parchment, or paper, or other matter required to be stamped, so fraudulently stamped or marked with any mark or stamp to denote any of the aforesaid duties; then and in every of the said cases, any and every such person so offending, and being thereof lawfully convicted, shall be adjudged a felon, and shall be transported for life.

Licensed

38. That whenever any vellum, parchment, or paper shall at dealers, sel- any time be found in the possession of any person licensed to ling forged deal in and retail stamps in Ireland, or who shall have been so stamps, must prove they licensed within six calendar months then next preceding, having bought them at the stamp impressed thereon any counterfeit device, mark, or impression, office, or of a to resemble or represent, or intended or liable to be mistaken distributor. for any device, mark, or impression which has been, or shall be used, kept, or made at the stamp office aforesaid, for the pur