37. In the case of usufruct, use, substitution or attribution of the revenue from any capital or from any trust fund, the amount of duties payable shall be calculated as though the usufructuary, the person having the right of use, the institute or the beneficiary of the revenue received, as absolute owner, the property subject to the usufruct, right of use, substitution or trust, and the said duties may be paid from the capital.
In the case of an annuity, the amount of duties payable shall be calculated on the capitalized value of the annuity, and the said duties may be paid from that part of the capital affected to the payment of the said annuity.
Every person contemplated by this section must, under penalty of the fine provided in section 65, see that the said property is applied to such purpose and, if necessary, he may, with the authorization of a judge of the Superior Court and upon the conditions which the judge may fix, alienate or bind the property which is the subject of his right in order to make such payment.
R. S. 1964, c. 70, s. 31.