154. Stamps not wanted may be repurchased by the Commissioners.

When any person is possessed of a stamp which has not been spoiled or rendered unfit or useless for the purpose intended, but for which such person has no immediate use, the Commissioners may, if they think fit, repay to such person the value of the stamp in money, deducting the proper discount, on such person's delivering up the stamp to be cancelled, and proving to their satisfaction that it was purchased by such person at an office of the Commissioners, or from some person duly appointed to sell and distribute stamps or duly licensed to deal in stamps, within the period of 4 years from the date the stamp was purchased and with a bona fide intention to use it.