Section 45. If any person possessing any stamped paper which has been obtained in the manner allowed by this Act

CHAPTER VI. MISCELLANEOUS. 45. If any person possessing any stamped paper which has been obtained in the manner allowed by this Act or Act No. X of 1862 (to consolidate and amend the law relating to stamp duties), or any paper on which the stamp has been denoted by the Collector or the Superintendent of Stamps, does not require the same for use, or if the paper so possessed becomes spoiled or unfit for use as hereinafter mentioned, the Collector of the District in which the paper has been purchased may, upon application made to him within one year after such purchase, and upon delivery to him of such paper, refund the amount paid to Government for the same, whether by the applicant or any other person; or in case the owner of the paper so spoiled or unfit for use, desires to be supplied with stamped paper of similar or equal value, the Collector may cause such paper to be delivered to him or his agent upon payment of the value of the paper on which the new stamp or stamps shall be impressed.