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COLLATERAL INHERITANCE TAX— continued. SEC
administrator may convey land............................................... 136
how tax apportioned between tenant for life or years and remain-
der, man and payment enforced...... ................................ ...137,138
administrator's bond liable for.... ............................................. 139
letters of administrator failing to pay, to be revolted... ............... 140
to apply to administrator de bonis non. ....... ............................ 141
where real estate liable and no administration, how administra-
tion rompeUed....... ........................................................... 142,143
person applying for administration to be examined as to real
estate subject to tax..................... ...................................... 144
register to give duplicate receipts for taxes.............. ................. 145
one to be sent to treasurer ..................................................... 145
copies to evidence against register............................................ 145
COLLECTOR—
when letters ad colligendum to be granted .... ................... ..... 60
may be granted to two or more............ ................................... 60
form of letters.......................... ............................................ 61
bond to be given by, and how approved and recorded ................ 62
oath to be taken by................................................................ 63
power and duty of...................................................... ........... 64
to return inventory........................................................ ........ 212
what commissions to be allowed............................................... 65
power of to cease on grant of administration. ........ .................... 66
to deliver up property to person obtaining...... ........................... 66
delivery, how compelled. ...................... ..... ............ .............. 66
bond may be sued. ................................................................ 66
COLLECTOR OF TAXES—
when and how appointed........................................................ 33
to give bond, and how approved and where recorded.................. 34,35
oath of collectors.................................................................... 36
failing to bond, other to be appointed....................................... 37
clerks to inform Governor of appointment................................. 38
when Governor shall appoint..,.. ............................................. 39
bond of appointees of Governor......... .................. .................... 39
copy of bond to be sent to comptroller...................................... 39
appointee failing to bond, Governor to appoint others, and when.. 40
separate, for State and County taxes, may be appointed.............. 41
to assess increase of property......................................... ......... 1
compensation for so doing............................................... ......... 8
clerks to deliver copy of assessment to, and penalty for neglect... 42,44
to collect and pay county taxes within six months..................... 43
when to pay State taxes.......................................................... 45
deduction to collectors for prompt payment of State.................. 48
how to enforce payment of taxes ......................................... 49,50
may sell real estal* for State taxes........................................... 51
fees of, for making sale............................................................ 52
to return list of lands where no personalty to pay county taxes... 54
penalty for neglect.......................... .............. ....................... 65
list and notice to owners to be advertised, and how.................... 56,57
when taxes not paid by day fixed, land to be sold, and how much. 59,60
to return sale, and how surplus disposed of................................ 61
rightof owner to redeem...... .......................................... ........ 62
how purchaser may recover..................................................... 63
collectors may convey to heirs of purchaser. ............... .... ........ 64
if collector die, refuse or remove, who may convey..................... 65
to deliver possession of personal property................................. 66
purchaser may recover oy replevin.......................................... 66
may follow property removed .............. .................................. 67
penalty for resisting or menacing, or person at sale.................... 69
may summon posse. ................................. ............................... 68,70
penalty for refusing to obey summons....................................... 68
commissions of, and when and how levied........ ........................ 75
Governor to fix commissions when appointed by him...... ........... 76
when liable for interest .......................................................... 77
Governor may remit interest..................... ............................ 78
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ART.
81
81
81
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61
93
93
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93
81
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PAGE
582
583
583
583
583
583
584
584
584
584
630
630
630
630
631
631
664
631
631
631
631
361
561
561*
562
562
562
562
562
562
562
562
555
556
! 563
563
563
564
664
565
565
565
566
566
566
567
567
567
568
568
668
568
568
568
568
568
669
570
670
570
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