feiting such stamps, &c. having counterfeit stamps, or paper with such counterfeit stamps, &c. in possession, knowing, &c. with other offences of a similar kind, are subjected to severe pecuniary penalties.

66

6 Geo. 4. c.

stamps.

Stamping pa

pers with forg

ed stamps.

The statute 6 Geo. 4. c. 119. allows newspapers to be printed as to on paper of a larger size than was before permitted, and lays a stamps on duty upon supplements to newspapers, &c.; and, after extending newspapers. the provisions of former acts relating to newspapers to that act, enacts "that if any person shall forge or counterfeit, or cause or Forging, &c. procure to be forged or counterfeited, any plate, stamp or die, "or any part of any plate, stamp or die, which shall have been or "shall be provided, made or used in pursuance of this act, for expressing and denoting any of the duties granted by this act; or "shall forge or counterfeit, or cause or procure to be forged or "counterfeited, the impression, or any part or resemblance 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 by this act granted, 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, stamp or die, or any such forged or "counterfeited impression, or part or resemblance of impression "as aforesaid, knowing the same respectively to be forged, coun"terfeited or resembled; or if any person shall privately and se"cretly use any plate, stamp or die which shall have been so provided, made or used as aforesaid, with intent to defraud his majesty, his heirs and successors; then every person so offending, and every person knowingly and wilfully aiding, abetting or assisting any person or persons in committing any such of"fence as aforesaid, and being thereof lawfully convicted, shall "be adjudged guilty of felony, and shall suffer death as a felon, ،، without benefit of clergy.”

66

66

66

Uttering papers with forg

ed stamps, &c. subjected to

capital punish

ment.

- s. 97. As to

cocs, &c.

The statute 10 Ann. c. 19. s. 97. directed the commissioners of 10 Ann. c. 19. the customs to provide certain seals or stamps for imported linens; the forging of and the commissioners for managing the duties on silks, calicoes, seals or stamps linens, and stuffs, to provide proper seals or stamps of another for linens, calikind for marking such silks, &c.; and it 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 felony without benefit of clergy 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 100%. and stand in the pillory for two hours.

The statute 13 Geo. 3. c. 56. s. 5. reciting the 10 Ann. c. 19. 12 Ann. stat. 2. c. 9. 3 Geo. 1. c. 7. s. 1., and 6 Geo. 1. c. 4. s. 1. and reciting that doubts had arisen whether persons counterfeiting

13 G. 3. c. 56 s. 5. recites

certain doubts upon former

statutes:

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 evilminded 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 any stamp, &c." or seal, already provided by the said commissioners, or which

And enacts that any per

son forging

provided by the commis

sioners, shall be guilty of

"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 felony without 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, as in cases of felony, without benefit of clergy. (k)

clergy.

Construction

of the stamp

acts.

Field's case.

Question upon

the words intent to use

in the statute

12 Geo. 3. c. 48.

Palmer's case.

of the words 66 any paper

Subsequent statutes relating to the duties of the customs and excise have contained similar provisions, either by re-enactment as in 27 Geo. 3. c. 31. s. 13, 14, or by express reference as in 43 Geo. 3. c. 69. s. 4.

The books afford but few cases on the construction of the stamp acts.

A question was made upon that part of the 12th Geo. 3. c. 48. which relates to the offence of fraudulently getting off a stamp from parchment or paper with intent to use the same for any other writing, &c. (1) whether a person taking a stamp from a writ, fixing it to another writ of the same kind, and then selling it to a law stationer to be disposed of in his business, and used by any person who might purchase it of him, was a sufficient using of it within the words of the statute. It was contended on behalf of the prisoner that as the statute was silent as to uttering, vending, or exposing to sale, it would violate the known rules of construction, to say, in so penal a case, that the sale to the law stationer was made with an intent to use the stamp in the manner described by the act. No opinion of the Judges upon this point appears to have been delivered; but the prisoner, after lying a long time in gaol, was ultimately discharged. (m)

The following case arose upon the statute 23 Geo. 3. c. 49. s. 20. Construction by which it was enacted that if any person should forge, &c. any stamp or mark directed or allowed to be used by the act for the purpose of denoting the duties therein mentioned, or should fraudulently use any of the said stamps or marks, or should "utter, "vend, sell, or expose to sale any paper liable to the said duties, "with any counterfeit mark or impression thereon," knowing the same to be counterfeited, such person should be guilty of felony without benefit of clergy. The indictment against the prisoner contained two counts. The first, after stating that a certain stamp

liable to the said duties" in the statute 23 Geo. 3. c. 49. s. 20.

(k) But as to the capital punishment, qu. and sce 52 Geo. 3. c. 143. s. 1. Ante, 410.

(1) Ante, 420.

(m) Field's case, O. B. 1785. 1 Leach 383.

was provided by the statute for stamping every piece of paper upon which any receipt, &c. upon the payment of money amounting to 21. &c. was written with a stamp duty of 2d. &c. stated, that the prisoner, intending to defraud the king of the duty on, &c. "unlawfully, fraudulently, and feloniously did utter and expose for sale to one Hannah Gabriel, 1,000 pieces of paper liable to the said duty of twopence, with a counterfeit impression upon each and every one of the said pieces of paper resembling the impression of the said stamp then and there used, according to the form of the statute, &c. he the defendant at the said time of uttering, &c. well knowing the said impression on the said pieces of paper so by him uttered, &c. to be counterfeited; against the form of the statute, &c." The second count was the same as the first, except in this respect that the words "liable to the said duty of twopence" were omitted. An objection was taken on behalf of the prisoner, on the ground that the words " papers liable to the said duties" were entirely void of the 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 objection 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 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 66 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 subsequent statute 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 possibly be written, but are to be

2

Hall and
Crutchfield's

case.

The words

duties of ex

"cise," and

"commis"sioners of "excise,"

nonymous.

66

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 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. (n)

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.(0)

66

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. "duties under here with intent to defraud the King of the duty; and one of "the manage them having been convicted, an objection was taken by his counment of the sel on these grounds. That the offence was originally created by 25 Geo. 3. c. 72. s. 17. by which the duties for securing of which the stamps were provided, were imposed. That by 27 Geo. 3. c. held to be sy- 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 Mr. Justice Ashhurst, in Rex v. The Justices of Surrey, 2 Term. Rep. 504. That section 38 of the latter statute states that "all pains, penalties, fines and for"feitures of any nature or kind whatsoever, as well pains of "death as others, for any offence in force before the tenth 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

66

(n) Palmer's case, O. B. 1784, Hil. T. 1785. 1 Leach 352. 2 East. P. C.

c. 19. s. 19. p. 893.

(0) 2 East. P. C. c. 19. s. 19. p. 895.

"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 also taken, that the indictment did not pursue the words of the statute; inasmach as it stated, the duty to be chargeable for, on, and in respect of foreign muslin, &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." (p)

Variance between a lion

passant and a lion rampant.

On an indictment on the statutes 12 Geo. 3. c. 26. s. 8., 31 Geo. Lee's case. 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.(q)

out the dissi

In a modern case it was holden, that the engraving a counterfeit Collicott's stamp similar in some parts, though dissimilar in others, to the The engraving legal stamp, cutting out the dissimilar parts, concealing the space a counterfeit from whence the dissimilar parts were cut out, and then uttering stamp, similar the similar parts as a genuine stamp, amounted to a forgery and in some parts though dissiguilty uttering. And it was also holden in the same case, that it milar in others is not necessary in an indictment for forging a stamp, to set out to the legal the impression or inscription upon it, or to name the amount of stamp, cutting the duty thereby denoted: but that it is sufficient to describe it as milar parts, a stamp provided and used in pursuance of a certain act of parlia- concealing the ment. The indictment was framed on the statute 44 Geo. 3. c. space from 98. for forging and uttering medicine stamps, and consisted of dissimilar seven counts. The first count charged that the prisoner on the parts were cut 1st of November, 1811, feloniously did forge and counterfeit, &c. out, and then a certain mark provided and used in pursuance of a certain act of similar parts parliament, intitled, &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

(p) Rex v. Hall and Crutchfield, O. B. 1795. East. T. 1795. 2 East. P. C. c. 19. s. 19. p. 895.

(q) Lec's case, O. B. 1786. 1 Leach 416.

whence the

uttering the

as a genuine stamp, bolden a forgery, and guilty uttering.

to amount to

g

It is sufficient

in an indict