1173. Allowance for stamps wasted or misused and instruments lost or spoiled.

The Commissioners for Revenue and Customs may make allowance for certain stamps spoiled1 or misused2. In any case in which allowance is made for spoiled or misused stamps, the Commissioners may give other stamps in lieu of the same denomination and value (or if required, and they think proper, stamps of any other denomination to the same amount in value) or, in their discretion, the same value in money