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Penalty on executors, &c. not paying the full duty on probates, &c. within a given time after discovery of too little having been paid at first.
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43. Where too little duty shall have been paid on any probate or letters of administration, in consequence of any mistake or misapprehension, or of its not being known at the time that some particular part of the estate and effects belonged to the deceased, if any executor or administrator acting under such probate or letters of administration shall not within six calendar months after the passing of this Act, or after the discovery of the mistake or misapprehension or of any estate or effects not known at the time to have belonged to the deceased, apply to the said commissioners of stamps, and pay what shall be wanting to make up the duty which ought to have been paid at first on such probate or letters of administration, he or she shall forfeit the sum of one hundred pounds, and also a further sum at and after the rate of ten pounds per centum on the amount of the sum wanting to make up the proper duty.
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