|
|
Where too little duty has been paid through mis-take, executors, &c. not applying within six months after discovery of the mistake to be liable to penalty.
|
122. Where too little duty shall have been paid on such probate or letters of administration in consequence of any mistake or mis-apprehension, or of its not being known at the time that some particular part of the estate and effects belonged to the deceased, if any executor or administrator acting under such probate of letters of administration shall not, within six calendar months after the passing of this Act or after the discovery of the mistake or mis-apprehension or of any estate or effects not known at the time to have belonged to the deceased, apply to the said commissioners of stamps, and pay what shall be wanting to make up the duty which ought to have been paid at first on such probate or letters of administration, he or she shall forfeit the sum of one hundred pounds, and also a further sum at and after the rate of ten pounds per centum on the amount of the sum wanting to make up the proper duty.
|
