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No legacy shall be paid without the proper receipt, &c.
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5. And . . . every person, whether executor, administrator, or otherwise, who shall administer the personal estate of any person deceased, and shall retain, whether for his or her own use or otherwise, any legacy or any residue or part of the residue of such personal estate, shall, in a reasonable time after the death of the person so deceased, be accountable to his Majesty, his heirs and successors, for any duty which shall be then by law payable on any receipt or discharge for any such legacy, residue, or part of residue; and that if any person, whether executor, administrator, or otherwise, who shall administer the personal estate of any person deceased, shall pay-any legacy, residue or any part of residue without obtaining a receipt duly stamped for the same, then such person so administering shall be entitled to deduct thereout the amount of the stamp duty which shall be then payable on such receipt; and in case he shall so deduct the same, the amount of such stamp duty shall then immediately be a debt from such person so administering to his Majesty, his heirs and successors; and if any such person so administering shall pay any such legacy or residue or part of residue without obtaining for the same a receipt duly stamped, or without deducting the amount of such stamp duty thereon, then and in every such case the amount of such stamp duty thereon shall be a debt to his Majesty, his heirs and successors, as well from the person or persons so administering, as from the person or persons, body or bodies, to whom the same shall have been so paid respectively.
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