Section 100. Except as hereinafter provided, no person to whom an absent voting ballot has been mailed or delivered, as provided in section ninety–two, and opposite whose name on the voting lists the letters A. V. have been placed as provided in section ninety-one, or on whose certificate of supplementary registration the letters A. V. have been placed, as provided in said section ninety–one, shall be permitted to vote in person. No ballot mailed or delivered under the provisions of sections eighty–six to one hundred and three, inclusive, shall be counted if the officers charged with the duty of counting the same are cognizant of the fact that the voter has died prior to the opening of the polls on the day of the election. Notwithstanding the foregoing, the city or town clerk shall, on the day of the election, at his request, give to any person whose name has not been checked as provided in section ninety–four, a certificate of his name and residence, as stated in the annual register, signed by such clerk, and such clerk shall then forthwith place on the list of absent voters, opposite the name of the person to whom such certificate is furnished, the capital letter C. On presentation of such certificate to the presiding election officer of the ward, voting precinct or town in which such voter is registered he shall, after his name has been checked on the voting list or on his certificate of supplementary registration, as the case may be, be allowed to vote. Such presiding officer shall preserve each certificate issued under this section and return it to the city or town clerk in the manner in which the voting lists are required by section one hundred and seven to be enclosed. The city or town clerk shall by telephone authorize the presiding officer to issue such certificate if said clerk determines that a voter at the polling place is entitled to it, and said presiding officer shall then similarly sign and issue such certificate. If, after a certificate is furnished under this section, an envelope purporting to contain an absent voting ballot is received from a voter to whom such a certificate has been issued, and opposite whose name on the list of absent voters the capital letter C has been placed as herein required, said clerk shall mark across the face of such envelope ''Rejected as Voted in Person'', and such envelope shall be preserved and destroyed in the manner provided by law for the retention, preservation and destruction of official ballots.