In accordance with Article 220 of the Criminal Code, the certification tax that authorities stamp on objects as proof of duties having been paid is considered a public document. Distribution and sales of privately butchered beef with a forged tax certification constitutes the crime of using forged public documents under Article 216 of the Criminal Code, and should be disposed of in accordance with Article 211 of the same Code. The word "printed" in the so-called public printed documents in Interpretation Yuan-je Tze No. 3364 is thus deemed redundant.