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Power for Commissioners to assess duty according to accounts rendered or to obtain other accounts.
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17.—(1.) It shall be lawful for the Commissioners to assess the duty upon the footing of any account rendered to them, or if dissatisfied with such account to cause an account to be taken by any person or persons appointed by themselves for that purpose, and to assess the duty on the footing of such last-mentioned account subject to appeal to a court in the same manner as in any case of succession duty as herein-after provided.
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(2.) If the duty so assessed shall exceed the duty assessable according to the account rendered to the Commissioners, and with which they shall have been dissatisfied, and if there shall be no appeal against such assessment, then it shall be in the discretion of the Commissioners, having regard to the merits of each case, to charge the whole or any part of the expenses incident to the taking of such last-mentioned account on any funds liable to such duty as an addition thereto and part thereof, and to recover the same accordingly; but if there shall be an appeal against such assessment, then the payment of such expenses shall be in the discretion of the court.
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(3.) The duty shall be payable immediately after the assessment, and notwithstanding any appeal therefrom; provided that in the event of the amount of the assessment being reduced by the order of the court, the difference in amount shall be repaid with such interest (if any) as the court may allow.
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