Fees paid in excess repayable

If any executor or administrator at any time within one year after having returned his account and paid the fees and duties thereon, discovers that the estate of the deceased person was estimated at too high a value in such return, and that the amount of fees or duties paid by him was consequently greater than he was liable to pay, and makes it appear to be the case to the satisfaction of the Minister, it shall be lawful for the Minister to issue his warrant on the Treasury for the return to such executor or administrator, of any excess of payment so shown to have been made by him.