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Forfeiture of used stamps in possession of persons who can use them again.
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11. If any person who is a maker or seller of any article chargeable with any duty required to be denoted by a stamp provided by the Commissioners of Inland Revenue receives or has in his possession any stamp or portion of a stamp so provided which has been previously used for denoting any such duty, that stamp or portion of a stamp shall be forfeited.
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