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Letters of administration on which too little duty has been paid, not to be duly stamped until administrator has given proper security.
Accounts of probates, &c. on which stamps have been rectified, to be transmitted to courts.
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121. Provided always, that in cases of letters of administration on which too little stamp duty shall have been paid at first, the said commissioners of stamps shall not cause the same to be duly stamped in the manner aforesaid, until the administrator shall have given such security to the ecclesiastical court or ordinary by whom the letters of administration shall have been granted, as ought by law to have been given on the granting thereof in case the full value of the estate and effects of the deceased had been then ascertained; and also that the said commissioners of stamps shall yearly or oftener transmit an account of the probates or letters of administration, upon which the stamps shall have been rectified in pursuance of this Act, to the several ecclesiastical courts by which the same shall have been granted, together with the value of the estate and effects of the deceased upon which such ratification shall have proceeded.
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