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deed or writing under the common seal, or shall demand any money in pursuance of any such forged or counterfeited deed or writing, either from the corporation or any members or servants thereof, knowing such writing to be forged, with intent to defraud the same corporation or their successors, or any other person or persons whomsoever; every person so offending, and being convicted thereof in due form of law, shall be judged guilty of felony, [and shall be transported to one of his majesty's colonies or plantations in America for a term not exceeding seven years.]

Note.-The words in brackets are omitted in the reviving act, and

for them is substituted" and suffer as a felon."

4. STAMPS.

37 Geo. 3, c. 90.

V. Be it enacted, &c., that if any person shall counterfeit or forge, or cause, or procure, &c., any stamp directed or allowed to be used by this act, or provided, made, or used for the purpose of denoting the duties by this act granted as aforesaid, or any of them, or shall counterfeit or resemble the impression of the same with an intent to defraud H. M. his heirs and successors of any of the said duties, or shall utter, vend, or sell any vellum, parchment, or paper, liable to any stamp duty by this act imposed, with such counterfeit stamp or mark thereupon, knowing the same to be counterfeit, or shall privately or fraudulently use any stamp, directed or allowed to be used by this act, with intent to defraud H. M. of the said duties, then every person so offending and being thereof lawfully convicted, shall be adjudged a felon, and shall suffer death as in cases of felony, without benefit of clergy.

Note.-This act relates to the same matters as the modern stamp act of 55 Geo. 3, c. 184. The above clause is a common clause, and is contained in the following acts, with such slight variations as will be noted: namely, in 23 Geo. 3, c. 58, where, after "sell" read "or expose to sale;" in 27 Geo. 3, c. 13; in 30 Geo. 3, c. 19, relating to deeds, newspapers, almanacks, licences for wine, spirituous liquors, ale, beer, &c. where add to 66 stamp" the words "seal or mark;" in 31 Geo. 3, c. 21, relating to game certificates, where, after stamp," read "seal, stamp, or mark, to re

66

semble any seal, stamp, or mark, directed or allowed to be used by this act, for the purpose of denoting," &c.; in 31 Geo. 3, c. 25, relating to bills of exchange, promissory and other notes, drafts, orders, and receipts, where add to "stamp" the words "or mark,' and to "impression of the same," the words "upon any vellum, parchment, or paper," in 34 Geo. 3, c. 14, relating to indentures of clerkship to attorneys, where, after "stamp,' read "seal or mark;" in 35 Geo. 3, c. 63, relating to sea assurances, where add to "stamp" the words

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or mark," and to "impression of

the same," the words " upon any vellum, parchment, or paper;" in 39 Geo. 3. c. 107, relating to bills of exchange, &c. where to "stamp" add the words "or mark;" in 41 Geo. 3, c. 10, relating to additional stamp duties on bills of exchange, promissory notes, and ship insurances; in 41 Geo. 3, c. 86, relating to cards, dice, probates of wills, and the indentures comprised in 37 Geo. 3, c. 90, where, however, omit the words fraudulently," and after the words "with intent to defraud his majesty of the said duties," read,

Persons counterfeiting stamps,

&c. guilty of felony with out clergy.

"or

66 or

shall counterfeit or forge, or cause,
&c. any mark or name, pro-
vided by the said commissioners
under this act, for the wrapping or
inclosing any dice, or making any
part of or being affixed to any such
wrapper;" in 45 Geo. 3, c. 28, re-
lating to additional stamps on le-
gacies. Although the duties imposed
by these acts have been from time
to time repealed, yet the pains and
penalties remain in full force, by
virtue of a perpetuating clause in-
serted in all the successive stamp
acts. See post, 55 Geo. 3, c. 184,
s. 8, p. 163.

44 Geo. 3, c. 98.

IX. Be it enacted, that if any person or persons whatsoever shall forge or counterfeit, or cause or procure to be forged or counterfeited, any mark, stamp, or die, which shall be provided, made, or used in pursuance of this act, or shall counterfeit or resemble, or cause or procure to be counterfeited or resembled, the impression of any such mark, stamp, or die, upon any vellum, parchment, paper, or other material, or upon any other matter or thing, or the impression of the stamp or die upon any vellum, parchment, or paper, allowed to be issued, used, or applied under the authority of this act, thereby to defraud his majesty, his heirs or successors, of any of the duties by this act charged or imposed, or if any person or persons shall utter, vend, or sell, any vellum, parchment, paper, or other material, or other matter or thing, with such forged or counterfeit mark, stamp, or impression thereupon, knowing such mark, stamp, or impression to be forged or counterfeit, every such person so offending, being thereof convicted in due form of law, shall be judged a felon, and shall suffer death, as in cases of felony, without benefit of clergy.

48 Geo. 3, c. 149.

I. [Repeals all the duties contained in schedule A of 44 Geo. 3, c. 98, (except the duties on licences for selling ale, beer, or other exciseable liquors, hats, medicines, pawnbrokers, horses, stage coaches or carriages, newspapers, pamphlets, almanacks, calendars, and books or pamphlets serving the purpose of almanacks or calendars,) and also the duties granted by 45 Geo. 3, c. 28, on legacies, and the duties granted by 46 Geo. 3, c. 43, on appraisements.]

II. [New duties granted, as specified in the schedule annexed.]

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Stamps.

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VII. And be it further enacted, that if any person or persons shall forge or counterfeit, or cause or procure to be forged or counterfeited, any stamp or die which shall Forging of be provided, made, or used in pursuance of this act, or stamps, &c. any stampor die which shall have been provided, made, ed felony. or used in pursuance of any former act or acts, relating to any stamp duty or duties, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled, the impression of any such stamp or die as aforesaid, upon any vellum, parchment, or paper, with intent to defraud his majesty, his heirs or successors, of any of the duties hereby granted; or if any person or persons shall utter, or sell, or expose to sale, any vellum, parchment, or paper, having thereupon the impression of any such forged or counterfeited stamp or die, or any such forged, counterfeited, or resembled impression as aforesaid, knowing the same respectively to be forged, counterfeited, or resembled; or if any person or persons shall privately and secretly use any stamp or die, by this or any former act directed or allowed to be used, for denoting any of the duties granted by this or any former act, with intent to defraud his majesty, his heirs or successors, of any of the said duties; then every person so offending, and being thereof lawfully convicted, shall be adjudged a felon, and shall suffer death, as in cases of felony, without benefit of clergy.

52 Geo. 3, c. 143.

VII. And be it further declared and enacted by the au- For forging thority aforesaid, that if any person shall, after the pass- stamps on ing of this act, forge or counterfeit, or cause or procure to paper, &c. be forged or counterfeited, any mark, stamp, die, or plate, which in pursuance of any act or acts of parliament shall have been provided, made, or used, by or under the direction of the commissioners appointed to manage the duties on stamped vellum, parchment, and paper, or by or under the direction of any other person or persons legally authorized in that behalf, for expressing or denoting any duty or duties, or any part thereof, which shall be under the care and management of the said commissioners, or for denoting or testifying the payment of any such duty or duties, or any part thereof, or for denoting any device appointed by the said commissioners for the ace of spades, to be used with any playing cards; or shall forge or counterfeit, or cause or procure to be forged or counterfeited, the impression, or any resemblance of the impression, of any such mark, stamp, die, or plate, as aforesaid, upon any vellum, parchment, paper, card, ivory, gold or silver plate, or other material; or shall stamp or mark, or cause or procure to be stamped or marked, any vellum, parchment, paper, card, ivory, gold or silver plate, or other

Stamps on materials with any such forged or counterfeited mark, Paper. stamp, die, or plate, as aforesaid, with intent to defraud his majesty, his heirs or successors, of any of the duties, or any part of the duties under the care and management of the said commissioners; or if any person shall utter or sell, or expose to sale, any vellum, parchment, paper, card, ivory, gold or silver plate, or other material, having thereupon the impression of any such forged or counterfeited mark, stamp, die, or plate, or any such forged or counterfeited impression as aforesaid, knowing the same respectively to be forged or counterfeited; or if any person shall privately or secretly use any such mark, stamp, die, or plate, which shall have been so provided, made, or used, by or under such direction as aforesaid, with intent to defraud his majesty, his heirs or successors, of any of the duties, or any part of the duties under the care and management of the said commissioners, 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.

55 Geo. 3, c. 184 (General Stamp Act.)

I. [Repeals the duties granted by 48 Geo. 3, c. 149, on pawnbrokers' licences, and duties on policies of insurance against fire in West Indies, &c., and the per-centage duty on insurances against fire, granted by 44 Geo. 3, c. 98, except all arrears.]

II. [Duties specified in a schedule annexed to be levied.]

VII. [As in 48 Geo. 3, c. 149, s. 7 (ante p. 161), to the asterisk, and then proceeds] or if any person shall privately and secretly use any stamp or die which shall have been so provided, made, or used as aforesaid, with intent to defraud his majesty, his heirs or successors, of any of the said duties, or any part thereof; or if any person shall fraudulently cut, tear, or get off, or cause or procure to be cut, torn, or got off, the impression of any stamp or die which shall have been provided, made, or used in pursuance of this or any former act, for expressing or denoting any duty or duties under the care and management of the commissioners of stamps, or any part of such duty or duties, from any vellum, parchment, or paper whatsoever, with intent to use the same for or upon any other vellum, parchment, or paper, or any instrument or writing charged or chargeable with any of the duties hereby granted; then, and in every such case, every person so offending, and every person knowingly and wilfully aiding, abetting, or assisting any person or persons in committing any such offence as aforesaid, and being thereof lawfully convicted, shall be adjudged guilty of felony, and shall suffer death as a felon, without benefit of clergy.

provisions

act.

VIII. And be it further enacted, that all the powers, provi- Stamps on sions, clauses, regulations, and directions, fines, forfeitures, Paper. pains, and penalties, contained in and imposed by the several acts of parliament relating to the duties hereby repealed, Power and and the several acts of parliament relating to any prior duties of former of the same kind or description, shall be of full force and acts to exeffect with respect to the duties hereby granted, and to the tend to this vellum, parchment, and paper, instruments, matters, and things charged or chargeable therewith, as far as the same are or shall be applicable, in all cases not hereby expressly provided for, and shall be observed, applied, enforced, and put in execution, for the raising, levying, collecting, and securing of the said duties hereby granted, and otherwise relating thereto, so far as the same shall not be superseded by, and shall be consistent with, the express provisions of this act, as fully and effectually, to all intents and purposes, as if the same had been herein repeated and specially enacted, with reference to the said duties hereby granted.

55 Geo. 3, c. 185.

I. [Repeals the duties granted by 44 Geo. 3, c. 98, on advertisements, almanacks, newspapers, pamphlets, gold and silver plate, stage-coaches, and licences for keeping stage-coaches, except arrears.]

II. [Duties granted as specified in the schedule annexed. See the Appendix.]

IV. [Powers and provisions of former acts to extend to this act. See s. 8 of last act.]

of stamps,

VI. [And be it further enacted, that if any person shall Forgery forge or counterfeit, or cause or procure to be forged or &c. to be counterfeited, any plate, stamp, or die, or any part of any felony. plate, stamp, or die, which shall have been, [or shall be, 6 Geo. 4, c. 119], provided, made, or used, in pursuance of this [or any former] act, for expressing and denoting any of the duties granted by this [or any former] act [on almanacks, newspapers, and licences to keep stagecoaches,] or shall forge, counterfeit, [or resemble,] or cause or procure to be forged, counterfeited, [or resembled,] the impression, or any part [or resemblance, 6 Geo. 4, c. 119] of the impression, of any such plate, stamp, or die, upon any paper whatsoever, or shall stamp, or mark, or cause, or procure to be stamped or marked, any paper whatsoever, with any such forged or counterfeited plate, stamp, or die, as aforesaid, with intent to defraud his majesty, his heirs or successors, of any of the duties hereby granted [on almanacks, newspapers, and licences to keep stage-coaches], or any part thereof; or if any person shall utter, or sell, or expose to sale, any paper having thereupon the impression of any such forged or counterfeited plate, stamp, or die, or part of any plate,

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