§ 271. Stamps, how prepared and sold. Adhesive stamps for the purpose
of paying the state tax provided for by this article shall be prepared
by the tax commission, in such form, and of such denominations and in
such quantities as it may from time to time prescribe, and it shall make
provision for the sale of such stamps by its duly authorized agent or
agents in such places and at such times as in its judgment may be
necessary.

The tax commission may from time to time and as often as it deems
advisable provide for the issuance and exclusive use of stamps of a new
design and forbid the use of stamps of any other design. In order to
effect such a change and to discontinue the use of stamps of a former
design the tax commission shall publish or cause to be published once in
each week for each of three months immediately preceding the time for
taking effect of such change, in one or more daily newspapers published
in each of the first and second class cities of the state, a notice to
the effect that after a certain day, which shall be at least three
months after the first publication of said notice, none other than the
new issue or design of stamps shall be accepted or made use of in
payment of the tax provided for by this article. After such date it
shall be unlawful for any person to make use of any other than the new
issue or design of stamps in payment of such tax. Any person violating
any of the provisions of this section shall be guilty of a misdemeanor.

Any person lawfully in possession of unused stamps of an old or
superseded issue or design may, within ninety days from the time when
such change becomes effective as aforesaid, surrender the same to the
tax commission together with a sworn statement setting forth the name
and address of the owner and party surrendering said stamps, how, when
and from whom the same were acquired and such other pertinent
information as the tax commission may require; whereupon the tax
commission shall redeem such unused and surrendered stamps by exchanging
therefor stamps of a like denomination of the new issue or design.
Failure or refusal of the tax commission to redeem the same by such an
exchange may be enforced by mandamus.