Any and all bonds, debentures or obligations for the payment of money issued by any state, foreign government, or political subdivision thereof, which have heretofore been stamped and rendered exempt from taxation under the provisions of chapter 327 [*], Laws of Kansas 1927, which have been or may be refunded, shall be entitled to be made exempt from further taxation for the period for which the tax was paid on the original secured debts stamped under the provisions of said act, regardless of such refunding, as hereinafter provided.
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