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Allowance for Receipt Stamps on hand.
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XVIII. Where any Person shall be possessed of any Stamps rendered useless by this Act, it shall be lawful for the Commissioners of Inland Revenue, on Application to them or to their proper Officer in that Behalf, at any Time within Six Calendar Months after the Commencement of this Act to cancel and make Allowance for the same, as in the Case of spoiled Stamps, after deducting the Discount by Law granted on the Purchase of Receipt Stamps.
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