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Protection to bonâ fide purchasers.
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52. Every receipt and certificate, purporting to be in discharge of the whole duty payable for the time being in respect of any succession or any part thereof, shall exonerate a bonâ fide purchaser for valuable consideration, and without notice, from such duty, notwithstanding any suppression or mis-statement in the account upon the footing whereof the same may have been assessed, or any insufficiency of such assessment; and no bonâ fide purchaser of property for valuable consideration under a title not appearing to confer a succession shall be subject to any duty with which such property may be chargeable under the provisions of this Act, by reason of any extrinsic circumstances of which he shall not have had notice at the time of such purchase.
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