JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 767
quire of the person making the application, whether
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he knows or believes that there is any real estate of
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the decedent liable to the collateral inheritance tax,
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and the answer of such applicant shall be given on
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oath if the court or register requires it.
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SEC. 134. The register of wills shall give to the per-
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son paying the collateral inheritance tax imposed by
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Duplicate
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this article, duplicate receipts for said tax, one of
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receipts.
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which shall be forwarded by said person to the Treas-
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urer, to be by him preserved, and copies thereof
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shall be evidence in suits upon the bond of said
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register.
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SEC. 135. It shall be the duty of the several clerks
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and the several registers of wills in this State, to ac-
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To account on,
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count with, upon oath, and pay to the Treasurer on
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oath
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the first Monday of March, June, September and
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December, in each and every year, all sums of money
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received by them respectively, for which they shall
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be allowed a commission of five per centum upon
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the amount so paid over.
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SEC. 136. If any of the said clerks or registers
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shall fail to account and pay over as required in the
last preceding section, the Comptroller shall, in thirty
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Shall fall to
account.
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days thereafter, give notice thereof to the State's At-
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torney for the county or city, whose duty it shall be
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to put the bond of such clerk or register in suit for
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the use of the State, in which suit a recovery shall
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be had for the amount appearing to be due, with in-
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terest at the rate of ten per cent, per annum from the
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date or dates when the same was payable as aforesaid,
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which recovery shall be evidence of misbehavior, and
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upon conviction thereof, the said clerk or register
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shall be removed from office, which shall thereupon
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be filled as prescribed by the Constitution, and such
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failure on the part of any clerk or register, shall
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amount to a forfeiture of the commission to which
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he would otherwise te entitled.
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SEC. 137. All lands and tenements belonging to
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any person indebted to this State, after the com-
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mencement of suit against him, shall be liable to
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Liable to exe-
cution
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execution on any judgment or decree which may be
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rendered against him in such suit, in whatsoever
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hands or possession the said lands or tenements may
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be found.
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