13. Subject to the provisions of section 59, no duties shall be exigible on legacies, gifts and subscriptions for religious, charitable or educational purposes.
Such exemption shall be apportioned in accordance with the provisions of section 8.
The proceeds of an insurance policy on the life of the deceased person, payable to a charitable or educational institution, church, “fabrique” or parish, cemetery association or company shall also be exempt from the duties imposed by this act.
R. S. 1964, c. 70, s. 13.