notwithstanding; and where the adhesive Stamp on any Foreign Bill or Promissory Note shall, on such Bill or Note being received by any person who shall be or become the bonâ fide holder thereof, be effectually obliterated, and shall purport and appear to be duly cancelled, the same shall, so far as relates to such holder, be deemed to be sufficiently cancelled: Provided that where any such Bill or Note when so received by any such person as last aforesaid shall have affixed thereto a proper and sufficient adhesive Stamp, but such Stamp shall not be duly cancelled, it shall be competent to the holder to cancel the same as if he were the person first negotiating the Bill or Note; and upon his so doing such Bill or Note shall be deemed to be duly stamped, and shall be as valid and as available by such holder and any prior or subsequent holder as it would have been if the Stamp had been affixed and cancelled as by law required by the first holder, anything in any Act to the contrary notwithstanding; but nothing herein contained shall relieve any person who ought to cancel such Stamp from any penalty incurred by not cancelling the same as required by law.

XXXVI. The provision made by the Act passed in the 5th and 6th years of Her Majesty's reign, chapter 80, section 2, and the Act passed in the 16th and 17th years of Her Majesty's reign, chapter 34, section 10,* for the assessing and charging the Income Tax on interest, dividends, or other annual payments payable out of or in respect of the stocks, funds, or shares of any Foreign Company, society, adventure, or concern, shall be and the same is hereby extended and shall be applied to the assessing and charging of the Income Tax on all interest, dividends, or other annual payments payable out of or in respect of the stocks, funds, or shares of any Colonial Company, society, adventure, or concern, and in respect of any securities given by or on account of any such Colonial Company, society, adventure, or concern, and which said interest, dividends, or annual payments have been or shall be entrusted to any person in the United Kingdom for payment to any persons, corporations, companies, or societies in the United Kingdom; and for this purpose the said section 10 of the last-mentioned Act and this enactment shall be read and construed together as one enactment, in like manner as if the words "or Colonial" had been inserted and contained in the said section 10, immediately after the word "Foreign," used therein with reference to any company, society, adventure, or concern.

ACT of the British Parliament "to consolidate and amend the Statute Law of England and Ireland relating to Accessories and Abettors of indictable Offences," committed at Sea, or Abroad, or within the jurisdiction of the Admiralty.

[24 & 25 Vict., cap. 94.]

[August 6, 1861.]

VII. WHERE any Felony shall have been wholly committed

* See Vol. 7, Page 532.

† See Vol. 9, Page 406.

within England or Ireland, the offence of any person who shall be an accessory either before or after the fact to any such Felony may be dealt with, inquired of, tried, determined, and punished by any Court which shall have jurisdiction to try the principal Felony, or any Felonies committed in any county or place in which the Act by reason whereof such person shall have become such accessory shall have been committed; and in every other case the offence of any person who shall be an accessory either before or after the fact to any Felony may be dealt with, inquired of, tried, determined, and punished by any Court which shall have jurisdiction to try the principal Felony or any Felonies committed in any county or place in which such person shall be apprehended or be in custody, whether the principal Felony shall have been committed on the sea or on the land, or begun on the sea and completed on the land, or begun on the land and completed on the sea, and whether within Her Majesty's dominions or without, or partly within Her Majesty's dominions and partly without; provided that no person who shall be once duly tried either as an accessory before or after the fact, or for a substantive Felony under the provisions hereinbefore contained,shall be liable to be afterwards prosecuted for the same offence.

IX. Where any person shall, within the jurisdiction of the Admiralty of England or Ireland, become an accessory to any Felony, whether the same be a Felony at Common Law or by virtue of an Act passed or to be passed, and whether such Felony shall be committed within that jurisdiction or elsewhere, or shall be begun within that jurisdiction and completed elsewhere, or shall be begun elsewhere and completed within that jurisdiction, the offence of such person shall be Felony; and in any indictment for any such offence the venue in the margin shall be the same as if the offence had been committed in the county or place in which such person shall be indicted, and his offence shall be averred to have been committed" on the high seas: Provided that nothing herein contained shall alter or affect any of the laws relating to the government of Her Majesty's land or naval forces.

ACT of the British Parliament, "to repeal certain Enactments relating to Indictable Offences," committed in the United Kingdom and British Colonies, so far as relates to the forging, &c., of Registers of Births, Marriages, &c., and of East India Bonds.

[24 & 25 Vict., cap. 95.]

[August 6, 1861.]

WHEREAS by 6 several Acts of the present session of Parliament, relating respectively to offences against the person, malicious injuries to property, larceny, forgery, coining, and accessories and abettors, divers Acts and parts of Acts have been consolidated and amended, and it is expedient to repeal the enactments so consolidated and amended, and certain other enactments: Be it therefore

enacted by the Queen's most excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:

I. The several Acts and parts of Acts in the Schedule hereto annexed shall continue in force until and throughout the last day of October in the present year, and shall from and after that day be repealed to the extent following; (that is to say,) in any case where the enactment does not form part of the law of Scotland, then the enactment shall be wholly repealed, but in any case where the enactment does form part of the law of Scotland, then the enactment shall be wholly repealed as to every other place, but shall not be repealed as to Scotland, unless otherwise expressly mentioned.

II. Provided, That where any enactment shall have been extended to any part of Her Majesty's dominions out of the United Kingdom, by any Act of the Parliament of the United Kingdom or otherwise, the same shall not be repealed as to that part of Her Majesty's dominions.

§ L. All Provisions now in force in anywise relating to the offence of forging or altering, or offering, uttering, disposing of, or putting off, knowing the same to be forged or altered, any East India Bond, with intent to defraud, shall extend and be applicable to and in respect of any bond, debenture, or security issued by the Secretary of State in the Council of India under the authority of this Act.

ACT of the British Parliament, "to consolidate and amend the Statute Law of England and Ireland relating to Larceny and other similar offences;" so far as the term "valuable security" comprehend British and Foreign Stocks, Debentures, &c., and so far as relates to the stealing or injuring of Legal Records, or Official Documents, and to Frauds by Agents, Bankers, or Factors, committed within England or Ireland, or the jurisdiction of the Admiralty.

[24 & 25 Vict., cap. 96.]

I. IN the interpretation of this Act:

[August 6, 1861.]

The term "valuable security" shall include any order, Exchequer acquittance, or other security whatsoever entitling or evidencing the title of any person or body corporate to any share

* See Vol. 8, Page 1003.

or interest in any public stock or fund, whether of the United Kingdom or of Great Britain or of Ireland, or of any Foreign State, or in any fund of any body corporate, company, or society, whether within the United Kingdom or in any Foreign State or country, or to any deposit in any bank, and shall also include any indenture, deed, bond, bill, note, warrant, order, or other security whatsoever for money, or for payment of money, whether of the United Kingdom, or of Great Britain, or of Ireland, or of any Foreign State, and any document of title to lands or goods as hereinbefore defined : XXX. Whosoever shall steal, or shall for any fraudulent purpose take from its place of deposit for the time being, or from any person having the lawful custody thereof, or shall unlawfully and maliciously cancel, obliterate, injure, or destroy the whole or any part of any record, writ, return, panel, process, interrogatory, deposition, affidavit, rule, order, or warrant of attorney, or of any original document whatsoever of or belonging to any Court of Record, or relating to any matter, civil or criminal, begun, depending, or terminated in any such Court, or of any bill, petition, answer, interrogatory, deposition, affidavit, order, or decree, or of any original document whatsoever of or belonging to any Court of Equity, or relating to any cause or matter begun, depending, or terminated in any such Court, or of any original document in any wise relating to the business of any office or employment under Her Majesty, and being or remaining in any office appertaining to any Court of Justice, or in any of Her Majesty's castles, palaces, or houses, or in any Government or public office, shall be guilty of felony, and being convicted thereof shall be liable, at the discretion of the Court, to be kept in penal servitude for the term of 3 years, or to be imprisoned for any term not exceeding 2 years, with or without hard labour, and with or without solitary confinement; and it shall not in any indictment for such offence be necessary to allege that the article in respect of which the offence is committed is the property of any person.

As to Frauds by Agents, Bankers, or Factors:

LXXV.Whosoever, having been intrusted, either solely,or jointly with any other person, as a banker, merchant, broker, attorney, or other agent, with any money or security for the payment of money, with any direction in writing to apply, pay, or deliver such money or security, or any part thereof respectively, or the proceeds or any part of the proceeds of such security, for any purpose, or to any person specified in such direction, shall, in violation of good faith, and contrary to the terms of such direction, in anywise convert to his own use or benefit, or the use or benefit of any person other than the person by whom he shall have been so intrusted, such money, security, or proceeds, or any part thereof respectively; and whosoever, having been intrusted, either solely, or jointly with any other person, as a banker, merchant, broker, attorney, or other agent, with any chattel or valuable security, or any power of attor

ney for the sale or transfer of any share or interest in any public stock or fund, whether of the United Kingdom, or any part thereof, or of any Foreign State, or in any stock or fund of any body corporate, company, or society, for safe custody or for any special purpose, without any authority to sell, negotiate, transfer, or pledge, shall, in violation of good faith, and contrary to the object or purpose for which such chattel, security, or power of attorney shall have been intrusted to him, sell, negotiate, transfer, pledge, or in any manner convert to his own use or benefit, or the use or benefit of any person other than the person by whom he shall have been so intrusted, such chattel or security, or the proceeds of the same, or any part thereof, or the share or interest in the stock or fund to which such power of attorney shall relate, or any part thereof, shall be guilty of a misdemeanor, and being convicted thereof shall be liable, at the discretion of the Court, to be kept in penal servitude for any term not exceeding 7 years and not less than 3 years, or to be imprisoned for any term not exceeding 2 years, with or without hard labour, and with or without solitary confinement; but nothing in this section contained relating to agents shall affect any trustee in or under any instrument whatsoever, or any mortgagee of any property, real or personal, in respect of any act done by such trustee or mortgagee in relation to the property comprised in or affected by any such trust or mortgage; nor shall restrain any banker, merchant, broker, attorney, or other agent from receiving any money which shall be or become actually due and payable upon or by virtue of any valuable security, according to the tenor and effect thereof, in such manner as he might have done if this Act had not been passed; nor from selling, transferring, or otherwise disposing of any securities or effects in his possession upon which he shall have any lien, claim, or demand entitling him by law so to do, unless such sale, transfer, or other disposal shall extend to a greater number or part of such securities or effects than shall be requisite for satisfying such lien, claim, or demand.

CXV. All indictable offences mentioned in this Act which shall be committed within the jurisdiction of the Admiralty of England or Ireland shall be deemed to be offences of the same nature, and liable to the same punishments, as if they had been committed upon the land in England or Ireland, and may be dealt with, inquired of, tried, and determined in any county or place in which the offender shall be apprehended or be in custody; and in any indictment for any such offence or for being an accessory to any such offence the venue in the margin shall be the same as if the offence had been committed in such county or place, and the offence itself shall be averred to have been committed "on the high seas:" Provided, that nothing herein contained shall alter or affect any of the laws relating to the government of Her Majesty's land or naval forces.