Amendment status not verified — confirm the current text below against the official source.
Where any person on applying for probate or letters of administration has estimated ilie estate of the deceased lo be of less value than the same has afterwards proved to be, and has in consequence paid too low a court-fee thereon, the Board of Revenue for the local area in which the probate or letters has or have been granted may, on the value of the estate of the deceased being verified by affidavit or affirmation, cause lhe probate or letters of administration lo be duly stamped on payment of the full court-fee which ought to have been originally paid thereon in rcspcct of such value and of the further penalty, if the probate or letters is or are produced within one year from lhe dale of (he grant, of five times, or, if it or Ihey is or arc produced after one year from such dale, of twenty times, such proper courl-fec, without any deduction of lhe court-fee originally paid on such probale or letters: Provided that, if lhe application be made within six months after lhe ascertainment of the true value of the estate and the discovery that too low a court-fee was at first paid on the probale or letters, and if lhe said Authority is satisfied that such fee was paid in conscquence of a mistake or of ils not being known al the lime (hat some particular part of the estate belonging lo the deceased, and without any intention of fraud or to delay the payment of the proper court-fee, the said Authority may remit the said penalty, and cause lhe probale or letlers to be duly stamped on payment only of die sum wanting to make up lhe fee which should have been al first paid thereon.