Where any person on applying for the probate of a will or letters of administration has estimated the property of the deceased to be of greater value than the same has afterwards proved to be, and has consequently paid too high a court-fee thereon, if, within six months after the true value of the property has been ascertained, such person produces the probate or letters to the Chief Controlling Revenue-authority2[for the local area] in which the probate or letters has or have been granted,
and delivers to such Authority a particular inventory and valuation of the property of the deceased, verified by affidavit or affirmation,
and if such Authority is
satisfied that a greater fee was paid on the probate or letters than the law
required,
the said Authority may
(a) cancel the stamp on the probate or letters if such stamp has not been already cancelled;
(b) substitute another stamp for denoting the court-fee which should have been thereon; and
(c) make an allowance for the difference between them as in the case of spoiled stamps, or repay the same in money, at his discretion.
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1. Ins. by Act 13 of 1875, s. 6.
2. Subs. by Act 10 of 1901, s. 3, for "of the Province".