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The Maryland Code : Public General Laws and Public Local Laws, 1860
Volume 145, Page 581   View pdf image (33K)
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ART. 81.] REVENUE AND TAXES. 581

rected; Provided, that no estate which may be valued at a less
sum than five hundred dollars, shall be subject to the tax im-
posed 'by this section; this not to apply to negroes manumitted
by deed or will.

125. Every executor or administrator to whom administra-
tion may be granted, before he pays any legacy, or distributes
the shares of any estate liable to the tax imposed by the pre-
ceding section, shall pay to the Register of Wills of the proper
county or city, two and a half per centum of every hundred
dollars he may hold for distribution among the distributees
or legatees, and at that rate for any less sum, for the use of the
State.

126. When any species of property other than money or
real estate, shall be subject to said tax, the tax shall be paid
on the appraised value thereof, as filed in the Register's office
of the proper county or city; and every executor shall have
power, under the order of the Orphans' Court, to sell if ne-
cessary so much of said property as will enable him to pay
said tax.

127. Every executor or administrator shall, within thirteen
months from the date of his administration, pay said tax on
distributive shares and legacies in his hands, and on failure to
do so he shall forfeit his commissions.

128. In all cases where real estate of any kind is subject to
the said tax, the Orphans' Court of the county in which ad-
ministration is granted, shall appoint the same persons who
may have been appointed to value the personal estate, to ap-
praise and value all the real estate of the deceased within the
State.

129. The form of the warrant to such appraisers shall be the
same as to appraisers of personal property, except that the
words "real estate" shall be inserted therein, instead of the
words "goods, chattels, and personal estate,"—and the words
"price of property," instead of the word "article."—And the
appraisers shall take tho oath prescribed for appraisers of per-
sonal estate, except that the words "real estate" shall be sub-
stituted for the words " goods, chattels and personal estate," and
their duties and proceedings shall, in every respect, be the same
as those of the appraisers of personal estate.

 

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The Maryland Code : Public General Laws and Public Local Laws, 1860
Volume 145, Page 581   View pdf image (33K)
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