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Penalty for post-dating bills, and for other devices to defraud the revenue

Any person who (a) with intent to defraud the Government of duty, draws, makes or issues any bill of exchange or promissory note bearing a date subsequent to that on which such bill or note is actually drawn or made; or (b) knowing that such bill or note has been so post-dated endorses, transfers, presents for acceptance or payment, or a...


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