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Executors, &c. neglecting to pay the duties may be compelled to do so by the Courtof Exchequer.
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7. And . . . every case in which any executor or administrator, or other person or persons taking the burthen of the execution of the will or other testamentary instrument or the administration of the personal estate of any person deceased, or any trustee, or any other person to whom any real estate shall be devised to be sold, or who shall be entitled to any real estate subject to any legacy, shall not have paid any stamp duties which shall from time to time be payable by law on any receipts or discharges for any legacy, or for any residue or part of any residue, pursuant to the directions of this Act, within a proper and reasonable time, it shall and may be lawful for his Majesty’s Court of Exchequer in Ireland, upon application to be made for that purpose on behalf of the said commissioners of stamp duties upon such affidavit or affidavits as to the said court may appear to be sufficient, to grant a rule requiring such executor, administrator, trustee, or other person or persons to shew cause why he, she, or they should not deliver to the said commissioners of stamp duties an account upon oath of all the legacies and of all the property respectively paid or to be paid or administered by such executor or administrator or other person or persons, or given or bequeathed to such trustee or other person entitled to any real estate subject to any such legacy, as the case may be, and why the duties on any such legacies or any shares or residue of any such estate real or personal have not been paid, or should not be forthwith paid according to law, and to make any such rule of court absolute in every case in which the same may appear to the said court to be proper and necessary for enforcing the payment of any of the said duties, together with the costs of so recovering the same.
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