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Duty to be charged only on property obtained by the successor; and to be refunded, if he be afterwards deprived thereof, &c.
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37. Where a successor shall not have obtained the whole of his succession at the time of the duty becoming payable, he shall be chargeable with duty on the value of the property or benefit from time to time obtained by him; and whenever any duty shall have been paid on account of any succession, and it shall afterwards be proved to the satisfaction of the commissioners that such duty, not being due from the person paying the same, was paid by mistake, or was paid in respect of property which the successor shall have been unable to recover, or from or of which he shall have been evicted or deprived by any superior title, or that for any other reason it ought to be refunded, the commissioners shall thereupon refund the same to the person entitled thereto.
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