Trustee liability under estate duty permits limited payments to heirs without clearance if affidavit and indemnity are furnished. Section 53(1)(b) of the Estate Duty Act makes trustees personally liable for estate duty on assets they managed. The Board authorised limited administrative exceptions allowing trustees to pay accumulated provident fund and certain insurance benefits without an estate duty clearance certificate where claimants provide an affidavit denying estate duty liability and an indemnity bond; trustees remain statutorily liable and may meet any duty from fund reserves and seek recovery from payees under the indemnity.