(1)When the person impounding an instrument under section 37 has by law or consent of parties authority to receive evidence and admits such instrument in evidence upon payment of a penalty as provided by section 39 of duty as provided by section 41, he shall sent to the Collector an authenticated copy of such instrument, together with a certificate in writing stating the amount of duty and penalty levied in respect thereof and shall sent such amount to the Collector, or to such person as he may appoint in this behalf.
