“ No party to or holder of any Promissory Note, Draft, or Bill of Exchange, shall incur any penalty by reason of the duty thereon not having been paid at the proper time and by the proper party or parties, provided that at the time it came into his hands it had affixed to it stamps to the amount of the duty apparently payable upon it, that he had no knowledge that they were not affixed at the proper time and by the proper party or parties, and that he pays the double duty or additional duty as soon as he acquires such knowledge,—
Holder may pay duty without becoming a party. ”

“ An Act respecting Forgery, and all the provisions of that Act shall apply to every such offence, and to principals in the second degree and accessories, as if such offence were expressly mentioned in the said Act, and in any other of the Provinces composing the Dominion of Canada every such offence shall be forgery and punishable in the manner in which that crime is punishable by the laws of the Province in which the offence is committed. ”

“ The person affixing such adhesive stamp, shall, at the time of affixing the same, write or stamp thereon the date al which it is affixed, and such stamp shall be held primâ facie to have been affixed at the date stamped or written thereon ”