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Penalty of 10l. per cent on value of legacies for paying or receiving the same without stamped receipts.
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30. And . . . any person having or taking the burthen of the execution of any will or testamentary instrument or the administration of the personal estate of any person deceased, and any trustee or trustees, or other person or persons hereby directed and required to account for any duty, who shall pay, deliver, or otherwise dispose of, or in any manner satisfy or discharge or compound for any legacy given by such will or testamentary instrument, or the residue or any part of the residue of such personal estate, to or for the benefit of any person or persons entitled to such legacy or any part thereof or to such residue or any part thereof, without taking such receipt or discharge in writing as aforesaid, and causing the same to be stamped within the time allowed by law for stamping the same, shall forfeit and lose the sum of ten pounds per centum on the sum of money or the value of the property, if not money, for which such receipt or discharge ought to have been given; and all and every person and persons receiving or taking the benefit of any such money or other property without giving a written receipt or discharge for the same, in which the duty payable in respect thereof shall be expressed to have been allowed or paid to the person or persons to whom such receipt or discharge shall be given, and which shall bear date on the day of signing the same, shall forfeit and lose the sum of ten pounds per centum on the sum of money or on the value of the property so received or taken.
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