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Payment of duty where real estate is directed to be sold charged with any legacy.
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21. And . . . where any real estate shall by any will be directed to be sold charged with any legacy or legacies, the person or persons entitled to sell the same, or bound to pay such legacy or legacies and also the person beneficially entitled to such legacies, or to the residue or any parts of the residue of the purchase money thereof, shall respectively be liable to pay the stamp duties which shall then be by law payable thereon respectively, in the same manner in all respects mutatis mutandis as concerning the administration of personal estate, as herein-before provided.
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