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scaleboard, or glazed paper, with a counterfeit or forged mark. or impression of any such stamp or device upon such pasteboard, millboard, scaleboard, or glazed paper, or upon any label affixed thereto, knowing the same to be so counterfeited or forged, or shall upon any ream or quantity of paper which has not been duly entered with the proper officer or officers, and charged with the duty of excise imposed for or in respect of such paper, knowingly put or place any cover or wrapper, having thereon such counterfeit or forged mark or impression, or any such counterfeit label, every person, so in either of the said cases offending, and being thereof duly convicted, shall, in lieu and instead of the said penalty of five hundred pounds, be adjudged a felon, and shall for such his, her, or their offence, be transported as a felon or felons for the space of seven years." -12. The statute 10 Ann. c. 19. s. 97. directed the commissioners of the customs to provide certain seals or stamps for imported linens; and the commissioners for managing the duties on silks, calicoes, linens, and stuffs, to provide proper seals or stamps of another kind for marking such silks, &c. and enacted, that if any person should counterfeit or forge any stamp or seal, provided or made "in pursuance of that act," or counterfeit the impression of the same, upon any of the commodities "chargeable by that act, thereby to defraud the crown of the duties thereby granted, the offender should be guilty of a capital felony; and further, that if any person should, during the continuance of the act, sell any printed, painted, stained, or dyed silks, calicoes, linens, or other stuffs, with a counterfeit stamp, knowing the same to be counterfeited, with intent to defraud the crown, such offender should forfeit 100l., and stand in the pillory for two hours."-13. The st. 13 G. 3. c. 56. s. 5., reciting the 10 Ann. c. 19., 12 Ann. st. 2. c. 9., 3 G. 1. c. 7. s. 1. and 6 G. 1. c. 4. s. 1. and reciting that doubts had arisen, whether persons counterfeiting or forging any stamp or seal to resemble any stamp or seal, renewed or altered by the commissioners of excise, in pursuance of the authority of the said act of the twelfth year of Queen Anne, or counterfeiting or resembling the impression of such renewed or altered stamp or seal, are subject to the penalties and pains of death, in the said acts enacted and declared; and evil-minded persons had thereby been encouraged to counterfeit such renewed and altered stamps and seals; for obviating all such doubts enacts, "that if any person or persons whatsoever shall, at any time or times hereafter, counterfeit or forge any stamp or seal already provided by the said commissioners, or which shall hereafter be by them provided, renewed, or altered, or shall counterfeit or resemble the impression of the same, upon any of the said commodities chargeable by the said acts, thereby to defraud his majesty, his heirs, or successors, of any of the said duties thereby granted," then every such person so offending shall be adjudged a felon, and shall suffer death without clergy.-14. Subsequent statutes, relating to the duties of the customs and excise, have contained similar provisions, either by re-enactment, as. in 27 G. 3. c. 31. s. 13, 14. or by express reference, as in 43 G. 3. c. 69. s. 4. 2 Russell, 1571. 15. As to the cases on the construction of these acts: see a case raising a question upon the words" intent to use" in the st. 12 G. 3. c. 48. 1 Leach, 583. 16. See a case on the construction of the words "any paper liable to the said duties," in the st. 23 G. 3. c. 49. s. 20. 1 Leach, 352. 2 East, P. C. c. 19. s. 19. p. 893. — 17. The words "duties of excise," and "duties under the management of the commissioners of excise,” held to be synonymous. 2 East, P. C. c. 19. s. 19. p. 895. 18. On an indictment on the statutes, 12 G. 2. c. 26. s. 8., 31 G. 2. c. 32. s. 14., and 24 G. 3. c. 53. s. 16. for removing from one silver knee-buckle to another silver knee-buckle 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 knee-buckle in evidence, it appeared that the mark was a lion passant, instead of a lion rampant; and the court held the variance fatal. 1 Leach, 416.-19. 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; was holden to amount to a forgery and guilty uttering. 2 Leach, 1048. 4 Taunt. 300.- 20. It is sufficient in an indictment for forging a stamp, to describe the stamp as a stamp provided and used in pursuance of a certain act of parliament. Ibid.

VI. Official Papers, Securities and Documents.

1. By the stat. 52 Geo. 2. c. 14. the receiver of the prefines at the alienation office was directed to receive the post-fine at the same time to 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 ninth 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. The more recent stat. 52 Geo. 3. c. 145. s. 5. enacts, "that if any person shall make forge or counterfeit,

or

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 shall be adjudged guilty of felony, and shall suffer death as a felon without benefit of clergy."-2. The statute 42 Geo. 3. c. 116. consolidated the former acts for the redemption and sale of the land tax; and it enacted (by s. 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 authorised 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, counterfeited, 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, &c. 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. The statute 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, 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 authorised 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.-5. The statute 23 Geo. 3. c. 70. s. 9. made the forgery of excise permits, &c. a capital felony: and a clause nearly similar is contained in the recent statute of 52 Geo. 3. c. 143. s. 9. which enacts, that if any person not being authorised shall make, &c. or knowingly have in possession, without lawful excuse, any frame, &c. for the making of paper, with the words "excise office" visible in the substance of such paper, or shall make, &c. any paper in the substance of which the words "excise office" shall be visible; or shall cause or procure the said words "excise office" to appear visible in the substance of any paper whatever; or if any person (not being lawfully appointed or authorized so to do,), "shall engrave, cast, cut or make, or shall cause or procure to be engraven, cast, cut or made, any mark, stamp or device, in imitation of or to resemble any mark, stamp or device made or used by the direction of the commissioners of excise in England or Scotland, or the major part of them respectively, for the purpose of printing, stamping or marking of any paper to be used as for a permit or permits to accompany any exciseable commodity or commodities removing or removed from one part of Great Britain to any other part thereof in pursuance of the directions of any of the several statutes requiring such permit;" every person so offending shall be adjudged guilty of felony without benefit of clergy.- 4. The tenth section of the statute 52 Geo. 3. c. 143. enacts, "that if any person shall, with intent to defraud his majesty, falsely make, forge, counterfeit or alter, or cause or procure to be falsely made, forged, counterfeited or altered, or willingly assist in falsely making, forging, counterfeiting or altering any debenture, or any certificate for the payment or return of any money, or any part of any such debenture or certificate, or any signature thereon, in any case in which such debenture or certificate is by any act or acts of parliament relating to the duties of customs or excise required or directed to be given or granted; or shall wilfully, with such intent as aforesaid, utter, publish or make use of any such debenture or certificate, or part thereof, so being wholly or in part falsely made, forged, counterfeited or altered;" every person so offending, shall be adjudged guilty of felony without benefit of clergy. - 5. The statute 46 Geo. 3. c. 75. s. 8. enacts, "that if any person or persons shall knowingly and wilfully forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in forging or counterfeiting the name or handwriting of the receiver-general of the excise for the tune being, or of the comptroller of the cash of the excise, or the person or persons duly authorised as aforesaid, to any E e 4 dratt,

draft, instrument, or writing whatsoever, for or in order to the receiving or obtaining any of the money in the hands or custody of the governor and company of the Bank of England, on account of the receiver-general of the excise, or shall forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in the forging or counterfeiting any draft, instrument, or writing in form of a draft, made by such receiver-general, or the person or persons authorised as aforesaid, or shall utter or publish any such, knowing the same to be forged or counterfeited, with an intention to defraud any person whomsoever;" every person so offending, shall be guilty of felony without benefit of clergy.-6. The statute of 46 Geo. 3. c. 76. s. 9. enacts, "that if any person or persons shall knowingly and wilfully forge or counterfeit or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in forging or counterfeiting the name or handwriting of the receiver-general of the stamp duties for the time being, or of his clerk, or of either of the commissioners of stamps, to any draft, instrument, or writing whatsoever, for or in order to the receiving or obtaining any of the money in the hands or custody of the governor and company of the Bank of England, on account of the receiver-general of the stamp duties, or shall forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in the forging or counterfeiting any draft, instrument, or writing in form of a draft, made by such receiver-general or his clerk, or shall utter or publish any such, knowing the same to be forged or counterfeited, with an intention to defraud any person whomsoever;" every person so offending shall be guilty of felony without benefit of clergy.-7. A provision of a similar kind is contained in the statute 46 Geo. 3. c. 150. s. 10. with respect to the forging the name or handwriting of the receiver-general of the customs, or the supervisor of his receipts, &c. It enacts, "that if any person or persons shall knowingly and wilfully forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in forging or counterfeiting, the name or handwriting of the receiver-general of the customs for the time being, or of the supervisor of the receiver-general's receipts and payments, or the person or persons duly authorised as aforesaid, to any draft, instrument, or writing whatsoever, for or in order to the receiving or obtaining any of the money in the hands or custody of the governor and company of the Bank of England, on account of the receiver-general of the customs, or shall forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in the forging or counterfeiting, any draft, instrument, or writing in form of a draft, made by such receiver-general, or the person or persons authorised as aforesaid, or shall utter and publish any such, knowing the same to be forged or counterfeited, with an intention to defraud any person whomsoever :" every such person so offending shall be guilty of felony without benefit of clergy. 8. The forging or counterfeiting of exchequer bills has been usually made a capital felony by the several statutes passed to authorize the issuing of those securities. The 48 Geo. 5. c. 1. s. 9. enacts, "that if any person or persons shall forge or counterfeit any exchequer bill, or any indorsement or writing thereupon or therein, or tender in payment any such forged or counterfeited bill, or any exchequer bill with such counterfeit indorsement or writing thereon, or shall demand to have such counterfeit bill, or any exchequer bill with such counterfeit indorsement or writing thereupon or therein, exchanged for ready money or for another exchequer bill, by any person or persons, body or bodies politic or corporate, who shall be obliged or required to exchange the same, or by any other person or persons whatsoever, knowing the bill so tendered in payment, or demanded to be exchanged, or the indorsement or writing thereupon or therein to be forged or counterfeited, and with intent to defraud his majesty, his heirs, &c. or the persons to be appointed to pay off the same, or any of them, or to pay any interest thereupon, or the person or persons, body or bodies politic or corporate, who shall contract to circulate, or exchange the same, or any of them, or any other person or persons, body or bodies politic or corporate;" every person so offending shall be adjudged a felon, without benefit of clergy. This statute has generally been extended to subsequent acts, authorising a further issue of exchequer bills; as in the 51 Geo. 3. c. 15., the first section of which authorises the issue in the same manner, form, &c. as enacted and prescribed in the 48 Geo. 3. c. 1. and the second section enacts, "that all and every the clauses, provisoes, powers, privileges, advantages, penalties, forfeitures and disabilities, contained in the said last-mentioned act, shall be applied and extended to the exchequer bills to be made in pursuance of this act, as fully and effectually to all intents and purposes, as if the said several clauses or provisoes had been particularly repeated and re-enacted in the body of this act."-9. The statutes authorising issues of exchequer bills frequently also contain a clause relating to the forging, &c. of the certificates or receipts therein mentioned. Thus by the 51 G. 5. c. 15. s. 71. "if any person or persons shall forge, counterfeit or alter, or cause or procure to be forged, counterfeited or altered, or knowingly or willingly act or assist in the forging, counter

feiting

feiting or altering any certificate or certificates of the said commissioners by this act appointed as aforesaid, or any of them, or any receipt or receipts to be given by the cashier or cashiers of the Bank of England, in pursuance of this act; or shall wilfully deliver to the auditor of the receipt of his majesty's exchequer for the time being, or to any officer appointed by him, or to the said commissioners by this act appointed or any of them, or to any officer or officers appointed by them or any of them in the execution of the powers of this act; or shall utter any such forged, counterfeited or altered certificate or certificates, receipt or receipts, knowing the same to be forged, counterfeited or altered, with intent to defraud his majesty, his heirs, &c. or any body or bodies politic or corporate, or any person whomsoever;" in every such case, every person so offending shall be adjudged guilty of felony, without benefit of clergy.10. The statutes also occasionally passed in order to grant annuities for the discharge of certain exchequer bills, make the forging of the certificates, &c. therein mentioned capital offences: as the 50 G. 3. c. 23. s. 11., 53 G. 3. c. 41. s. 26., and the late statute 58 G. 3. c. 23. s. 38. 11. The statute 24 G. 3. sess. 2. c. 37. s. 9. made the forging of franks a felony punishable by transportation for seven years; and a clause precisely similar is contained in the later statute 42 G. 3. c. 63. s. 14. which enacts, "that if any person whatsoever shall forge or counterfeit the handwriting of any person whatsoever in the superscription of any letter or packet to be sent by the post, in order to avoid the payment of the duty of postage, or shall forge, counterfeit, or alter, or shall procure to be forged, counterfeited, or altered, the date upon the superscription of any such letter or packet, or shall write and send by the post, or cause to be written and sent by the post, any letter or packet, the superscription or cover whereof shall be forged or counterfeited, or the date upon such superscription or cover altered, in order to avoid the payment of the duty of postage, knowing the same to be forged, counterfeited, or altered;" every person so offending shall be deemed guilty of felony, and shall be transported for seven years.- 12. The forging of the post-office mark, for the purpose of avoiding the payment of the postage, is punishable as a misdemeanor. The statute 54 G. 5. c. 169. s. 14. enacts," that if any person shall forge or counterfeit, or cause to be forged or counterfeited any stamp, mark of postage or designation upon any letter hereby authorised to be so stamped, marked or designated, with intent to avoid the payment of the rate of postage hereby imposed," each and every person and persons so offending shall be deemed to be guilty of a misdemeanor, to be punished by fine and imprisonment, and that such offence, if committed within Great Britain, shall be enquired of, tried, &c. either within the city of London, or where the offence shall be committed. The statute 55 G. 3. c. 103. which was passed for the purpose of regulating the postage of ship-letters to and from Ireland, contains a similar enactment as to letters thereby authorised to be marked, except as to the provision for the place in which the misdemeanor is to be tried.-13. The forging the name or handwriting of the receiver-general of the postoffice, or his clerk, or persons duly authorised by him, to any draft, instrument, &c. has been made the subject of especial legislative enactment. The 46 G. 3. c. 83. s. 9. enacts, "that if any person or persons shall knowingly and wilfully forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in forging or counterfeiting the name or handwriting of the receiver-general of the post-office for the time being, or his clerk, to any draft, instrument, or writing whatsoever, for or in order to the receiving or obtaining any of the money in the hands or custody of the governor and company of the Bank of England, on account of the receiver-general of the post-office, or shall forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in the forging or counterfeiting any draft, instrument, or writing in form of a draft, made by such receiver-general or his deputy, or shall utter or publish any such, knowing the same to be forged or counterfeited, with an intention to defraud any person whomsoever, or any corporation;" every such person so offending shall be guilty of felony, without benefit of clergy. The 47 G. 3. sess. 2. c. 59 after reciting the former act, and providing that any person duly authorised by the receiver-general, and approved of by the postmaster-general, may receive any monies, make any payments, sign any drafts, instruments, &c. enacts, (s. 3.) " that if any person or persons shall knowingly and wilfully forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in forging or counterfeiting the name or handwriting of any person or persons duly authorised by the receiver-general of the postoffice to draw any such drafts, instruments, or writings as aforesaid, to any draft, instrument, or writing whatsoever, for or in order to the receiving or obtaining any of the money in the hands or custody of the governor and company of the Bank of England, on account of the receiver-general of the post-office, or shall forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully aid or assist in the forging or counterfeiting, any draft, instrument, or writing, in form

of

of a draft, made by any such person, or shall utter or publish any such, knowing the same to be forged or counterfeited, with an intention to defraud any person whom soever, or any corporation;" every such person so offending shall be adjudged to be guilty of felony, without benefit of clergy.-14. The statute 1 G. 1. stat. 2. c. 25. s. 6. enacts," that every person or persons who shall counterfeit the hands of the treasurer, comptroller, surveyor, clerk of the acts, or of the commissioners of the navy, or any of them, or the hand or hands of the signing or vouching officers of his majesty's navy, ships or yards, or the hand or hands of any one or more of them, to any bill, ticket or other papers, by virtue whereof his majesty's naval treasure is or may be paid or disposed of, or shall knowingly produce any such counterfeit ticket, bill or other paper;" every such person so offending shall be committed to prison by the said officers or commissioners, or any one of them, until he shall find surety to appear at the next general assises, or quarter sessions of the peace, for the county, &c. where such offender shall be so committed to prison, to be there proceeded against according to law. 15. The making or giving a false certificate, &c. upon the sale or disposal of naval stores, is subjected to a pecuniary fine of 200l. by the statute 39 & 40 G. 3. c. 89. s. 26.-16. The statute 53 G. 3. c. 151. s. 12. relates to the forging, &c. the name or hand of the registrar of the court of admiralty, or of appeals for prizes, or of the cashiers of the bank, &c. to any certificate or writing, for the purpose of obtaining any of the money or effects of the suitors in those courts. It enacts" that if any person or persons shall forge or counterfeit, or procure to be forged or counterfeited, or willingly act or assist in the forging or counterfeiting, the name or hand of the said registrar for the time being of the high court of admiralty or high court of appeals for prizes, or his deputy, or any of the cashiers of the said governor and company of the Bank of England, to any certificate, entry, indorsement, declaration of trust, note, direction, authority, instrument, or writing whatever, for or in order to the receiving or obtaining any of the money or effects of any of the suitors of the said courts or either of them, or shall forge or counterfeit, or procure to be forged or counterfeited, or willingly act or assist in forging or counterfeiting any certificate, entry, indorsement, declaration of trust, note, direction, authority, instrument, or writing, made by such registrar or his deputy, or any of the cashiers of the said governor and company of the Bank of England, or shall utter or publish any such, knowing the same to be forged or counterfeited, with intention to defraud any person whatsoever, then every such person and persons so offending (being thereof lawfully convicted) shall be and is hereby declared and adjudged to be guilty of felony."-17. By the statute 46 G. 3. c. 45. s. 9. the forging the hand of the treasurer of the ordnance, &c. was made a capital offence. It enacts," that if any person or persons shall knowingly and wilfully forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in forging or counterfeiting the name or hand of the treasurer of the ordnance for the time being, or his deputy, or the person or persons duly authorised as aforesaid, to any draft, instrument, or writing whatsoever, for or in order to the receiving or obtaining any of the money in the hands or custody of the governor and company of the Bank of England, on account of the treasurer of the ordnance; or shall forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in the forging or counterfeiting any draft, instrument, or writing in form of a draft, made by such treasurer of the ordnance or his deputy, or the person or persons authorised as aforesaid, or shall utter or publish any such, knowing the same to be forged or counterfeited, with an intention to defraud any person whomsoever," every such person so offending shall be adjudged to be guilty of felony without benefit of clergy. 18. The statute 54 G. 3. c. 151. s. 16. makes the forging, &c. the name or hand of the agentgeneral for volunteers and local militia an offence liable to capital punishment. It enacts, "that if any person or persons shall knowingly and wilfully forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly or wilfully act or assist in forging or counterfeiting the name or hand of the agent-general for the time being, or his deputy, or the person or persons duly authorised as aforesaid, to any bill of exchange, acceptance, draft, or instrument in writing whatsoever, for or in order to the receiving or obtaining any of the money in the hands or custody of the governor and company of the Bank of England, on account of the said agentgeneral; and shall forge or counterfeit, or cause or procure to be forged or counterfeited, or knowingly and wilfully act or assist in the forging or counterfeiting any bill of exchange, acceptance, draft, instrument, or writing in form of a draft, made by such agent-general or his deputy, or the person or persons authorised as aforesaid; or shall utter or publish any such, knowing the same to be forged or counterfeited, with an intention to defraud any person whomsoever;" every such person so offending shall be adjudged guilty of felony without benefit of clergy. 19. Forgery and false personation for the purpose of obtaining prize-money, pay, &c, of persons in the naval or

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