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After publication of notice to creditors once a week for four weeks and upon the approval, by the United States attorney or by judgment on rule, of the petition referred to in section 191 of this title, the amount of the inheritance tax shall be deposited with the clerk of the court and not until then shall the petition be considered by the court and judgment pronounced thereon.
After judgment has been rendered by the court, the clerk of the court shall pay the inheritance tax to the proper fiscal officer for the account of the Territory and file the receipt therefor with the petition and judgment.