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No return of probate duty, &c. to be made for voluntary debts.
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3. No return of stamp duty paid upon any probate or letters, of administration in England or Ireland, or any inventory of the estate and effects of any deceased person in Scotland, shall be made or allowed in respect of any voluntary debt due from any person dying after the twenty-eighth day of June one thousand eight hundred and sixty-one, which shall be expressed to be payable on the death of such person or payable under any instrument which shall not have been bonâ fide delivered to the donee thereof three months before the death of such person.
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