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Sums paid pending disputed Titles, to be repaid to Parties, if their Shares entitle them to Abatement.
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LXXXVI. Provided always, and be it further enacted, That in all Cases in which the Title to any Property under the Controul or Direction of any Court of Equity or other Court, in any Suit depending or otherwise, or the Proportions thereof shall be uncertain, either by reason of any Contingency to which the same may be subject, or by reason of any Dispute concerning the same, or for any other Cause, at the Time or the Duty being charged thereon, and the same shall be paid according to the Directions of this Act, either by the Receiver or Receivers of the Profits, or by any Officer of such Court, and if it shall appear upon the Settlement or Ascertainment of such Property, that the annual Income arising therefrom, or from any Proportion thereof, belonging to any Person, together with all other Income of the same Person, shall not have amounted to One hundred and fifty Pounds per Annum, it shall be lawful for the Commissioners of His Majesty’s Treasury to order such Relief as the Party would have been entitled unto at the Time of making the Assessment if the Title to such Property had been then ascertained, and to direct Repayment of the Sums Which shall appear to them to have been overpaid, in such Manner as to them shall seem just and expedient.
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