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And be it further enacted, That from and after the passing of this Act the Probate of the Will of any Person deceased, or the Letters of Administration of the Effects of any Person deceased, heretofore granted or to be hereafter granted, either before or upon or after the Tenth Day of October One thousand eight hundred and eight, shall be deemed and taken to be valid and available by the Executors or Administrators of the Deceased, for recovering, transferring, or assigning any Debt or Debts, or Other personal Estate or Effects, whereof or whereto the Deceased was possessed or entitled, either wholly or partially, as a Trustee, notwithstanding the Amount or Value of such Debt or Debts, or other personal Estate or Effects, or the Amount or Value of so much thereof, or such Interest therein, as was Trust Property in the Deceased, (as the Case may be,) shall not be included in the Amount or Value of the Estate in respect of which the Stamp Duty was paid on such Probate or Letters of Administration.
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