This is done or used to be, with paperback books. Instead of shipping the entire book back, a bookstore would cut or rip off only the cover and ship it to the

This is done or used to be, with paperback books. Instead of shipping the entire book back, a bookstore would cut or rip off only the cover and ship it to the publisher for a refund. It was then considered illegal to resell the cover-less book. For magazines the distributor or store would fill out a "certificate of destruction" to receive credit, and then dispose of the unsold magazines.