die "die" includes any plate, type, tool or implement whatever used under the direction of the Collector for expressing or denoting any duty or rate of duty, or the fact that any duty or rate of duty or penalty has been paid, or that an instrument is duly stamped, or is not chargeable with any duty or for denoting any fee, and also any part of any such plate, type, tool or implement; ACT 378 - STAMP ACT 1949 (CONSOLIDATED AND REVISED 1989) 2. Interpretation.