584 REVENUE AND TAXES. [ART. 81.

article, and no administration is taken out on the estate of the
person who died seized and possessed thereof within ninety days
after the death of said person, the Orphans' Court of the county
in which administration should be granted, shall issue a summons
for the parties entitled to administration to show cause where-
fore they do not administer.

143. If the parties entitled by law to administration, do not
administer within a reasonable time to be fixed by the said court
—or if they be incapable—or being capable, if they decline or
refuse to appear on proper summons or notice, administration
shall be granted to such person as the court may deem proper.

144. In all cases where application is made to the Orphans'
Court or Register of Wills of any county, or the city of Balti-
more, for letters testamentary or of administration, the said
court or register shall inquire of the person making the applica-
tion, whether he knows or believes that there is any real estate
of the decedent liable to the collateral inheritance tax, and the
answer of such applicant shall be given on oath, if the court or
register requires it.

145. The Register of Wills shall give to the person paying the
collateral inheritance tax imposed by this article, duplicate
receipts for said tax, one of which shall be forwarded by said
person to the Treasurer, to be by him preserved, and copies
thereof shall be evidence in suits upon the bond of said register.

146. It shall be the duty of the several clerks and the several
Registers of Wills in this State, to account with upon oath and
pay to the treasurer on the first Monday of June and November
in each year, or within thirty days thereafter, all sums of money
received by them respectively under this article, for which they
shall be allowed a commission of five per centum upon the amount
so paid over.

147. If any of the said clerks or registers shall fail to account
and pay over as required in the last preceding section, the Comp-
troller shall give notice thereof to the State's Attorney for the
county or city, whose duty it shall be to put the bond of such
clerk or register in suit for the use of the State, in which suit a
recovery shall be had for the amount appearing to be due, with
interest at the rate of ten per centum per annum, from the first
Monday in June and November respectively; which recovery