VIStamped Paper, &c. rendered useless by this or any former Act may be exchanged or have additional Stamps.
And be it further enacted, That it shall be lawful for all Persons having in their Possession any Stamped Vellum, Parchment, or Paper not made use of, and which by the Operation of any former Act or of this Act shall have been rendered unfit for the Instruments, Matters, or Things for which the same was originally designed, to send the same to the Head Office of Stamps, at any Time within Twelve Calendar Months from the said Tenth Day of October; and it shall be lawful for the said Commissioners to cause the same to be cancelled, and to deliver out, in lieu thereof, other Stamps of the same Kind and Description, as near as may be, and of equal Value on the whole with the Stamps so returned ; or otherwise, at their Discretion, to cause any additional Stamp or Stamps to be impressed on any such Vellum, Parchment, or Paper, to make up the full Amount of the Duty hereby charged on the Instruments, Matters, or Things for which the same was designed, on Payment of the Duty or Duties denoted by such additional Stamp or Stamps.