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No legacy liable to duty to be paid without a receipt containing certain particulars.
No receipt available unless duly stamped, &c.
In case of annuities stamped receipts required only for the first four years payments.
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29. And . . . no person or persons 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, nor any trustee or trustees, or other person or persons hereby directed and required to account for any duty, shall from and after the commencement of this Act pay, deliver, or otherwise dispose of, or in any manner satisfy, discharge, or compound for any legacy whatsoever or any part thereof or the residue of any personal estate or any part thereof, in respect whereof any duty is payable by law, without taking a receipt or discharge in writing for the same, expressing the date of such receipt or discharge, and the names of the testator, testatrix, or intestate, under whose will or testamentary disposition, or upon whose intestacy the title to such legacy or part of legacy or to such residue or part of residue shall accrue, and of the person or persons to whom such receipt or discharge shall be given, and of the person or persons to whom such legacy or residue or part of residue shall have been given or shall have belonged in consequence of intestacy, and the amount or value of the legacy or part of legacy or residue or part of residue for which such receipt or discharge shall be given, and also the amount and rate of the duty payable and allowed thereon; and . no written receipt or discharge for any legacy or part of legacy, or for the residue of any personal estate or any part of such residue, in respect whereof any duty is payable by law, shall be received in evidence or be available in any manner whatever, unless the same shall be duly stamped according to law; and no evidence whatsoever shall be given of any payment, satisfaction, or discharge whatsoever, or of any release or composition of such legacy or any part thereof, or of such residue or any part thereof, without producing such receipt or discharge duly stamped as aforesaid, unless the actual payment of the duty hereby imposed shall first be given in evidence: Provided always, that a copy of the entry in the books of the commissioners of stamp duties of the payment of such duty shall be admitted as evidence thereof: Provided also, that payment of any annuity shall not be deemed a payment for which such stamped receipt shall be required under the directions of this Act, except the several payments which shall complete the payments for each of the first four years during which such annuity shall be payable; and in like manner any payment in respect of any legacy or bequest hereby directed to be charged with the duty, in the same manner as annuities are hereby made chargeable with duty, shall not be deemed a payment for which such stamped receipt shall be required, except the several payments which shall complete the payments for each of the first four years in respect of which such legacy or bequest shall be chargeable with duty as an annuity.
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