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(1)Where a sheriff or his officer or other person employed in collecting by process from any court any debt due to the Crown receives from any person a sum due to the Crown he shall give a receipt to such person for that sum ; and the sheriff, at the next account after a sum due to the Crown has been paid to him or his officer, shall procure the effectual discharge of the debtor paying the same.
(2)An officer of a sheriff receiving any such sum shall account for it to the sheriff, and the sheriff shall give a receipt for such sum.
(3)In case of any default under this section, the sheriff and his heirs, executors, and administrators, shall be liable to pay any damages suffered by a debtor in consequence, of such default.
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