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Parents and Guardians liable for Infants, and Executors for Persons dying.
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CCVI. And be it further enacted, That where any Person or Persons, chargeable with the Duties hereby made payable as aforesaid, shall be under the Age of Twenty-one Years, or where any Persons so chargeable shall die, in every such Case the Parents, Guardians, or Tutors of such Infants respectively, upon Default of Payment by such Infants, and the Executors and Administrators of the Persons so dying, shall be and are hereby made liable to and charged with the Payments which the said Infants ought to have made, or the Persons so dying were chargeable with; and if such Parents, Guardians, or Tutors, or such Executors or Administrators, shall neglect or refuse to pay as aforesaid, it shall be lawful to proceed against them in like Manner as against any other Person or Persons making Default of Payment of the said Duties; and all Parents, Guardians, or Tutors, making Payment as aforesaid, shall be allowed all and every Sum and Sums paid for such Infants, in his, her, or their Accounts; and all Executors and Administrators shall be allowed to deduct all such Payments out of the Assets of the Persons so dying.
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