Stamp Act, 1815

Duty for which credit is given shall be a debt to the crown, and be paid before other debts.

48. The duty for which credit shall be given as aforesaid shall be a debt to his Majesty, from the personal estate of the deceased and shall be paid in preference to and before any other debt whatsoever due from the same estate; and if any executor or administrator of the estate of the deceased shall pay any other debt in preference thereto, he or she shall not only be charged with and be liable to pay the duty out of his or her own estate, but shall also forfeit the sum of five hundred pounds.