JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 763

SEC. 113. 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 securi-
ties, or interest therein transferred by deed, grant,
bargain, gift, or sale, made or intended to take effect
in possession after the death of the granter, bargainer,
devisor or doner; to any person or persons, bodies	Subject to a tax.
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 granter, bargainer, de-
visor, donor, or intestate, shall be subject to a tax
of two-and-a-half per centum on every hundred
dollars of the clear value of such estates, money or
securities; and all executors and administrators 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 directed ; provided, that no estate which
may be valued at a less sum than five hundred dol-
lars, shall be subject to the tax imposed by this sec-
tion.
SEC. 114. Every executor or administrator to whom
administration may be granted, before he pays any
legacy, or distributes the shares of any estate, liable	Pay register of wills.
to the tax imposed by the preceding 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 ; this section shall not be construed
so as to release any tax already fixed on any collateral
inheritance, distributive share or legacy.
SEC. 115. When any species of property other than
money or real estate shall be subject to said tax. the	Tax shall be
tax shall be paid on the appraised value thereof, as	paid on assess- ed value
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 necessary so
much of said property as will enable him to pay said
tax.
SEC. 116. Every executor or administrator shall,
within thirteen months from the date of his adminis-