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D-16 - Succession Duties Act

Section 38
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38. No executor, trustee or administrator shall be personally liable for the duties imposed by this act. Nevertheless the executor, the trustee or the administrator may be required to pay such duties out of the property or money in his possession belonging or owing to the beneficiaries, and, if he fail so to do, may be sued for the amount thereof, but only in his representative capacity, and any judgment rendered against him in such capacity shall be executed against such property or money only.
R. S. 1964, c. 70, s. 32.
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