580 REVENUE AND TAXES. [ART. 81.

121. If any trustee shall fail to make report to the court as
required by the preceding section, the clerk shall issue a sum-
mons commanding him to appear before the court at the next
ensuing term to make such report, and if the summons is re-
turned served, and the trustee shall fail to appear and report, an
attachment shall issue to compel an appearance, upon which
similar proceeding shall be had as in other cases.

122. The tax hereby imposed upon trustees and receivers,
shall be paid to the clerk of the court in which the bond of such
trustee or receiver is filed, and on failure of the trustee or re-
ceiver to pay such tax within thirty days after the account re-
ported by the auditor has been finally ratified and confirmed,
or the report mentioned in the preceding section has been filed,
the clerk shall give notice to the State's Attorney of the
county or city, who shall put the bond of such trustee or re-
ceiver in suit for the use of the State, and the said bond shall be
liable therefor.

123. Upon such payment, the clerk shall give to the trustee
or receiver duplicate receipts, one of which shall be forwarded
by him to the Treasurer, to be by him preserved, and copies
whereof shall be evidence in suits upon the bond of the clerk
signing the same.

TAX ON COLLATERAL INHERITANCES, DISTRIBUTIVE SHARES AND

LEGACIES.

124. All estates, real, personal and mixed, money, public
and private securities for money of every kind passing from
any person who may die seized and possessed thereof, being
in this State, or any part of such estate or estates, money or
securities, or interest therein transferred by deed, grant, bar-
gain, gift or sale, made or intended to take effect in posses-
sion after the death of the grantor, bargainer, devisor or donor,
to any person or persons, bodies politic or corporate, in trust or
otherwise, other than to or for the use of the father, mother,
wife, children, and lineal descendants of the grantor, bargainer,
devisor, donor Or intestate, shall be subject to a tax of two and
one half per centum on every hundred dollars of the clear value
of such estates money or securities; and all executors and admi-
nistrators, shall only be discharged from liability for the amount
of such tax, the payment of which they may be charged with by
paying the same for the use of this State, as hereinafter di-