(1)When the person impounding an instrument under Section 38 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, or of duty as provided by Section 41, he shall send 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 send such amount to the Collector, or to such other person as he may appoint in this behalf.
