Section 174: Fraudulently removing stamps

Any person who, with intent to defraud‐
(1) removes from any postal matter or telegram any stamp affixed thereon; or
(2) removes from any stamp previously used any mark thereon at a postal or
telegraph office; or
(3) knowingly uses a postage stamp which has been obliterated or defaced by a mark
made thereon at a post or telegraph office; or
(4) knowingly tampers with a postage stamp by smearing or coating the surface with
mucilage or any other substance so that it may be used again at a post or telegraph
office,
is guilty of a misdemeanour and is liable to imprisonment for one year or to a fine of
one hundred naira.
On the trial of a person charged with the offence of knowingly using a postage stamp
which has been obliterated or defaced by a mark made thereon at a post office, proof
that the person charged is the writer of the address of anything sent by post on which
the stamp is affixed is sufficient evidence that he is the person who used the stamp,
until the contrary is shown.