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[40] “The debtor who has given sureties shall be released from the penalty of imprisonment on payment to the State of the money, in respect of which he gave such sureties; but if at the time of the ninth presidency neither he nor his sureties shall have paid in the money, the man who gave sureties shall be imprisoned and the property of the sureties shall be confiscated. But in the case of tax-farmers, their sureties, and their collectors, and of the lessees of leasable revenues and their sureties, the State may exact payment according to the established laws. If any man incur debt during the ninth presidency he shall pay in full during the ninth or the tenth presidency of the next ensuing year.”

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