and in Scotland of a crime and offence, and on being con-
victed, shall be liable to be imprisoned for any term not
exceeding one year, with or without hard labonr.

3. "The Queen's current gold or silver coin" includes any Interpretation. gold or silver coin coined in or for any of Her Majesty's mints, or lawfully current by virtue of any proclamation or otherwise in any part of Her Majesty's dominions, whether within the United Kingdom or otherwise.

The Revenue Act, 1883.

46 & 47 VICT. c. 55.

Vict. c. 61.

17. Sections 76 to 82, both inclusive, of the Bills of Exchange 24 & 25 Vict. Act, 1882 (a), and section 25 of 24 & 25 Vict. c. 98 (b) shall c. 98; 45 & 46 extend to any document issued by a customer of any banker, and intended to enable any person or body corporate to obtain payment from such banker of the sum mentioned in such document, and shall so extend in like manner as if the said document were a cheque.

Provided that nothing in this Act shall be deemed to render any such document a negotiable instrument.

For the purpose of this section Her Majesty's PaymasterGeneral is deemed to be a banker, and the public officers drawing on him are deemed customers.