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The
applications for the union of the estates, or of the shares of the estate, as the case may be, shall be
made in writing to the Collector of the District in which the estates, or shares of the estate, are situate,
and the Collector (provided he see no objection) shall comply with the application, and cause the
necessary entries to be made in the records of his Office, reporting the case to the superior Revenue
Authorities.
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