10. The Government may make such regulations as may be deemed expedient for an allowance for such stamps issued as may have been spoiled or rendered useless or unfit for the purpose intended, or for which the owner may have no immediate use, or which through mistake or inadvertence may have been improperly or unnecessarily used.
Such allowance shall be made either by giving other stamps to replace the stamps so allowed for, or by repaying the amount or value to the owner thereof.
R. S. 1964, c. 80, s. 11.