ART. 81] COLLATERAL INHERITANCE TAX. 1849

1904, art. 81, sec. 124. 1888, art. 81. sec. 109. 1860, art 81, sec. 131.
1847, ch. 222, sec. 1. 1874, ch. 483, sec. 120.

127. The inventory of the real estate shall be entirely separate and
distinct from that of the personal estate.

As to the inventory of personal property, see art. 93, sec. 205, et seq.; see
also, art. 93, sec. 295.

Ibid. sec. 125. 1888, art. 81, sec. 110. 1860, art. 81, sec. 132.
1847, ch. 222, sec. 2. 1874, ch. 483, sec. 121.

128. On the death or refusal of any appraiser to act, the court may
appoint another in his place.

The orphans' court has power to appraise only under this section, and
under article 93, sections 159 and 206. Hence, where a will directs an
appraisement of certain property and that it be taken over at such appraise-
ment, but fails to name the appraisers, equity alone can name them. Magin
v. Niner, 110 Md. 302.

Ibid. sec. 126. 1888, art. 81, sec. 111. 1860, art. 81, sec. 133.
1847, ch. 222, sec. 3. 1874, ch. 483, sec. 122.

129. The appraisers shall return the inventory, when completed, to
the executor or administrator, whose duty it shall be to return the
same to the office of the register of wills, to which the inventory of the
personal estate is returnable, and within the same time and under like
penalty, and shall make oath that said inventory or inventories is or
are a true and perfect inventory or inventories of all the real estate of
the deceased, within this State, that has come to his knowledge, and that,
should he thereafter discover any other real estate belonging to the
deceased, in this State, he will return an additional inventory thereof.

Ibid. sec. 127. 1888, art. 81, sec. 112. 1860, art. 81, sec. 134.
1847, ch. 222, sec. 4. 1874, ch. 483, sec. 123.

130. The appraisement thus made shall be deemed and taken to be
the true value of the said real estate upon which the said tax shall be
paid.

Ibid. sec. 128. 1888, art. 81, sec. 113. 1860, art. 81, sec. 135. 1844, ch.

237, sec. 5. 1846, ch. 344, sec. 2. 1874, ch. 483, sec. 124.

1904, ch. 222.

131. The amount of said tax shall be a lien on said real estate for
the period of four years from the date of the death of the decedent, who
shall have died seized and possessed thereof.
See notes to sections 49, 120 and 226.

Ibid. sec. 129. 1888, art. 81, sec. 114. 1860, art. 81, sec. 136.
1847, ch. 222, sec. 5. 1874, ch. 483, sec. 125. 1904, ch. 222.

132. The executor or administrator shall collect the same from
the parties liable to pay said tax or their legal representatives within
thirteen months from the date of his administration, and pay the same
to the register of wills of the county or city in which administration is
granted; and if the said parties shall neglect or fail to pay the same
within that time, the orphans' court of the said county or city shall