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If any legacy be refunded the duty to be repaid.
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36. And . . . if at any time after payment of duty on any legacy, or residue or part of residue of the personal estate of any person deceased, any debt shall be recovered against the estate of such deceased person, or any loss shall happen, by reason whereof, or for any other just cause, any legatee or other person, whom any legacy or part of legacy or any residue of any personal estate hath been received or retained, shall be obliged to refund the same or any part thereof, then in every such case it shall be lawful for the said commissioners of stamp duties, and they are hereby required, on due proof made on oath as aforesaid to their satisfaction of the amount of such sums refunded, and that by reason thereof there hath been an over-payment of duty, to settle and adjust the amount of such over-payment, and to repay the same out of any money in their hands arising from the duties under their management, or to allow the same in future payment, as the case may permit or require.
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