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If administration be made void, and any duty shall have been improperly paid, it shall be repaid, &c.
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38. And . . . if the authority under or by colour of which any person shall have administered the estate or effects of any person deceased, or any part thereof, shall be void or be repealed, or declared void, and such person shall, before the avoidance, repeal, or declaration of avoidance, have paid any duty by law imposed, which shall not be allowed to such person out of the estate or effects of such deceased person, by reason that the same duty was not really due or payable, the money paid for such duty shall, on proof thereof to the satisfaction of the said commissioners of stamp duties, be repaid to the person or persons who shall have paid the same, or his, her, or their representatives, by the said commissioners out of any monies in their hands arising from duties under their management; but in case such duty ought to have been paid by the rightful executor or executors, administrator or administrators of such deceased person, then and in such case the payment of such duty shall be valid and effectual, notwithstanding such avoidance, repeal, or declaration of avoidance as aforesaid; and no such person shall, by reason of the avoidance, repeal, or declaration of avoidance of such authority, be sued, molested, or troubled for or in respect of such payment; but all such payments in respect of the said duty shall be allowed in account with such rightful executor or executors, administrator or administrators; and the same shall be deemed payments in the due course of administration, as fully and effectually as if such payments had been made by rightful executors or administrators, any law, usage, or custom to the contrary notwithstanding.
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