prov:value
| - , upon his failing to show good and sufficient cause for such nonpayment, the court shall order him to pay such tax out of the asscts in his hands belonging to the estate of said decedent, ward, or other person; and such delinquent shall not be entitled to any credit, in any settlement of said trust, for the penalty, interest, and cost occasioned by such delinquency, or by the order to show cause,
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