Section 60. Duty to be paid or security for payment furnished on delivery of account and certificate to be grant

60. Duty to be paid or security for payment furnished on delivery of account and certificate to be granted thereupon. —Upon delivery of the account under section 58 or clause (a) of section 57, the person delivering it shall pay to the Controller, or furnish security to the satisfaction of the Controller for the payment of, the estate duty, if any, payable in respect of the property included in the account, and the Controller shall thereupon grant him a certificate that such duty has been or will be paid, or that none is due, as the case may be.