Allowance for misused stamps.
2.
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When any person has inadvertently used for an instrument liable to duty a stamp of greater value than was necessary, or has inadvertently used a stamp for an instrument not liable to any duty, the Collector may, on application made within six months after the date of the instrument, or if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if liable to duty, being stamped with the proper duty cancel and allow as spoiled the stamp so misused.
Credit Note:
3.
In any case in which allowance is made for spoil- ed stamps the Collector may give in lieu thereof a Credit note for the amount of such allowance less the proper dis- count. Such Credit Note shall be good for the purchase of stamps to the value written thereon, on presentation at the office, within three months of the date thereon. The discount referred to shall be
4.
Stamps for which allowances are to be made, shall mean only impressed stamps or adhesive stamps which have been embossed in the Stamp Office.