766

LAWS OF MARYLAND.

court, within thirty days from the time of such de-

cree, the court shall order and direct the executor or

administrator to sell all the right, title and interest

of such party in and to said estate or property, or so

much thereof as the court may deem necessary to pay

his proportion of said tax and all expenses of sale.

SEC. 128. The bond of an executor or administra-

Bond shall be
liable.

tor shall be liable for all money Tie may receive un-

der this article for taxes, or for the proceeds of the

sales of real estate received by him thereunder.

SEC. 129. If any executor or administrator shall

fail to perform any of the duties imposed upon him

Shall fail to
perform

by this article, the orphans' court of the county in
which the administration Was granted, may revoke

his administration, and his bond shall be liable, and

the same proceedings shall be had against him as if

his administration had been revoked for any other

cause.

The powers and

SEC. 130. The powers and duties of an administra-

duties

tor de boms non, or with the will annexed, shall be

the same under this article as an executor or admin-

istrator, and he shall be subject to the same liabilities.

SEC. 131. In all cases where any estate, real, per-

Shall issue

sonal or mixed, shall be subject to the collateral inheri-

summons

tance tax imposed by this article, and no administra-

tion 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 ad-

ministration to show cause wherefore they do not

administer.

Administration

SEC. 132. If the parties entitled by law to adminis-
tration, do not administer within a reasonable time to

shall be grant-
ed

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.

Application

SEC. 133. In all cases where application is made to

for letters tes-

the orphans' court or register of wills of any county

tamentary

or the City of Baltimore, for letters testamentary or

of administration, the said court or register shall in-