1048 the Magistrate may grant a warrant to search for the same, and if the same shall be found on search, it shall be seized and forfeited by order of the court before w hich the offender is tried or, if there be.no trial, by order of a Magistrate. T Power to impound coin. 369. A n y officer of the Government or the manager of any bank who receives any coin which he has reasonable ground for believing to be counterfeit coin shall impound such coin and transmit it to the Treasurer who may cut, deface, or destroy it w i t h or without compensation, as he thinks fit, if i n his opinion it is counterfeit. The decision of the Treasurer that a coin is counterfeit and that compensation should be granted or withheld shall be f i n a l ; and no person shall be entitled' to claim, and no proceedings or action shall be brought against the Treasurer or the Government of Palestine i n respect of any loss or damage suffered by reason of such impounding and cutting, defacing or destruction. Refusing to take at face value coin current in Palestine. 370. A n y person refusing to take at its face value any coin or note which is legal tender i n Palestine, is guilty of a contravention, and is liable to a fine of five pounds. Possession of die used for purpose of making stamps. CHAPTER XLII. COUNTERFEIT STAMPS. 371. A n y person who, without lawful authority or excuse, the proof of which lies on h i m :— ( a ) makes or mends, or begins or prepares to make or mend or use, or knowingly has i n his possession, or disposes of, any die, plate or instrument, capable of making an i m pression resembling that made by any die, plate or i n strument, used for the purpose of making any stamp, whether impressed or adhesive, w h i c h is used for the purposes of the public revenue or of the Posts and Telegraphs Department i n Palestine or i n any part of H i s Majesty's dominions, or i n any country under the protection or mandate of H i s Majesty, or i n any foreign country, or capable of producing any words, figures, letters, marks or lines, resembling any words, figures, letters, marks or lines used in or on any paper specially provided by the proper authority for any such purpose; or ( b ) knowingly has i n his possession or disposes of any paper or other material which has on it the impression of any such die, plate or instrument, or any paper which has on it or i n it any such words, figures, letters, marks or lines as aforesaid; is guilty of a felony and is liable to imprisonment for seven years. Paper and dieB for postage stamps. 372. A n y person who, without lawful authority or excuse, the proof of which lies upon h i m : — (a) makes or begins or prepares to make, or uses for any postal purpose, or has i n his possession, or disposes of any imitation or representation on paper or any ,other material, of any stamp used for denoting any rate of postage of Palestine, or of any part of H i s Majesty's dominions, or of any country under the protection or mandate of H i s Majesty, or of any foreign country; or