1848 REVENUE AND TAXES. [ART. 81

the register of wills of the proper county or city, five* per centum
of every hundred dollars he may hold for distribution among the dis-
tributees 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.
See notes to sec. 120.

1904, art 81, sec. 119. 1888, art. 81, sec. 104. 1860, art. 81, sec. 126. 1844, ch. 237,
sec. 2. 1874, ch. 483, sec. 115.

122. When any species of property other than money or real estate
shall be subject to said tax, the tax shall be paid on the appraised value
thereof as filed in the office of the register of wills 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.
See notes to sec. 120.

Ibid. sec. 120. 1888, art. 81, sec. 105. 1860, art. 81, sec. 127.
1845, ch. 202, sec. 1. 1874, ch. 483, sec. 116.

123. Every executor or administrator shall, within thirteen months
from the date of his administration, pay said tax on distributive shares
and legacies in his hands, and on failure to do so he shall forfeit his com-
missions.

See notes to sec. 120.

Ibid. sec. 121. 1888, art. 81, aec. 106. 1860, art. 81, sec. 128.
1847, ch. 222, sec. 1. 1874, ch. 483, sec. 117.

124. In all cases where real estate o£ any kind is subject to the said
tax, the orphans' court of the county in which administration is granted
shall appoint the same persons who may have been appointed to value
the personal estate to appraise and value all the real estate of the

deceased within the State.
See notes to sec. 120.

Ibid. sec. 122. 1888, art. 81, sec. 107. 1860, art. 81, sec. 129.
1847, ch. 222, sec. 1. 1874, ch. 483, sec. 118.

125. The form of the warrant to such appraisers shall be the same
as to appraisers of personal property, except that the words "real estate"
shall be inserted therein instead of the words "goods, chattels and per-
sonal estate," and the words "price of property" instead of the word
"article," and the appraisers shall take the oath prescribed for apprais-
ers of personal estate, except that the words "real estate" shall be sub-
stituted for the words "goods, chattels and personal estate," and their
duties and proceedings shall, in every respect, be the same as those of
the appraisers of personal estate.

Ibid. sec. 123. 1888, art. 81, sec. 108 1860, art. 81, sec. 130.
1847, ch. 222, sec. 1. 1874, ch. 483, sec. 119.

126. If the estate or property lies in more than one county, and it
is not convenient for the appraisers to visit the other county, the court
may appoint two appraisers in said county.

*Although the act of 1908, ch. 695, repealing and re-enacting section 120 so as
to increase the collateral Inheritance tax from two and one-half to five per cent,
makes no reference to section 121, it seems necessarily to amend the latter sec-
tion, and hence, is so codified.