|
|
Where it is proved that the estate of the deceased is reduced bypayment of debts so that a less stamp duty would have sufficed, the difference shall he returned.
|
129. Provided always, that where it shall be proved by oath of proper vouchers, to the satisfaction of the said commissioners of stamps, that an executor or administrator hath paid debts due and owing from the deceased, and payable by law, out of his or her personal or moveable estate, to such an amount as being deducted from the amount or value of the estate and effects of the deceased, for or in respect of which a probate or letters of administration shall have been granted after the commencement of this Act, shall reduce the same to a sum which, if it had been the whole gross amount or value of such estate and effects, would have occasioned a less stamp duty to be paid on such probate or letter of administration than shall have been actually paid thereon under and by virtue of this Act, it shall be lawful for the said commissioners to return the difference, provided the same shall be claimed within three years after the date of such probate or letters of administration as aforesaid; but where by reason of any proceeding at law or in equity the debts due from the deceased shall not have been ascertained and paid, or the effects of the deceased shall not have been recovered and. made available, and in consequence thereof the executor or administrator shall be prevented from claiming such return of duty as aforesaid within the said term of three years, it shall be lawful for the commissioners of stamps to allow such further time for making the claim as may appear to them to be reasonable under the circumstances of the case.
|
