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All bonds, &c, for securing the payment of former duties to remain in force in respect of the new duties.
New bonds may be required.
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13. All bonds and securities made or given by any officer or other person whatever before the passing of this Act, for the duly accounting for or paying any duty or duties by this Act repealed, or any composition in lieu thereof by this Act also repealed, or otherwise relating thereto respectively, shall remain and continue in full force and effect for securing the due accounting for and payment of the duties and compositions of the same kind and description respectively by this Act granted or imposed in lieu of the duties and compositions hereby repealed and mentioned or referred to in such bond or securities respectively, as well as any of such last-mentioned duties and compositions in respect whereof such bonds and securities shall have been made or given, which shall have accrued or been received, or shall hereafter accrue or be received; and such bonds and securities respectively shall be deemed to have been made and given in relation to such new duties and compositions, as well as to the former duties and compositions: Provided nevertheless, that it shall be lawful for the commissioners of stamps and taxes, or their proper officer, at any time, if they or he shall think proper, and from time to time as often as they or he shall think fit, to require any person who may have given any such bond or security to make and execute or give a fresh bond or security of the like kind or description in respect of the duties or compositions by this Act granted, under the like pains, penalties, forfeitures, and disabilities for any refusal to make and execute or give such fresh bond or security as are contained in any Act, under or by virtue of or in compliance with which any such former bond or security may have been given.
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