This Act may be cited as the Post Office Act Amendment Act, 1907, and shall form part of and be read together with the Post Office Act, 1900.

The Postmaster-General may from time to time, on receiving such security as he thinks fit, cause or permit to be issued to any person recording-machines for impressing upon postal packets and other documents the sign of postage or stamp values, and recording the amount of such values.

Such impressions shall be valid for the prepayment of postage and of charges on telegrams in the same manner as if adhesive stamps were used.

The amount of postage and stamp values so recorded shall be collected, at such intervals as the Postmaster-General determines, from the persons to whom such recording-machines are issued, and the sums so collected shall form part of the postal revenue.

The Minister of Stamp Duties is hereby authorised to pay commission on the amount so collected at the same rate as if adhesive stamps of the same value as the amount so collected had been sold, and to make refunds of the amount represented by impressions made and recorded in error and not used.

Notwithstanding anything contained in the Stamp Act, 1882, a receipt as defined in section one hundred and twenty-one of that Act shall be deemed to be duly stamped in accordance with that Act if, before the person giving such receipt delivers it out of his hands, there is impressed upon it by any such recording-machine as aforesaid an impression indicating a stamp-value of one penny, and cancelled in the manner prescribed for the cancellation of adhesive stamps by section sixty-one of the Stamp Act, 1882.

In every action or other proceeding in which any receipt is offered or received as evidence it shall be presumed, until the contrary is proved, that any impression appearing on such receipt and purporting to indicate a stamp-value of one penny was duly impressed thereon by a recording-machine issued and used under the authority of this Act.

Every person commits an offence and is liable to a fine not exceeding one hundred pounds or to imprisonment for any period not exceeding one year who impresses or causes to be impressed upon any postal packet, telegram, receipt, or other document any impression with intent that it shall be mistaken by any person for an impression duly made by a recording-machine issued under the authority of this Act.