1852 REVENUE AND TAXES. [ART. 81

1904, art. 81, sec. 133. 1888, art. 81, sec. 117. 1860, art. 81, sec. 139.
1847, ch. 222, sec. 7. 1874, ch. 483, sec. 128.

136. The bond of an executor or administrator shall be liable for all
money he may receive under this article for taxes, or for the proceeds
of the sales of real estate received by him thereunder.

Ibid. sec. 134. 1888, art. 81, sec. 118. 1860, art. 81, sec. 140.
1847, ch. 222, sec. 8. 1874, ch. 483, sec. 129.

137. If any executor or administrator shall fail to perform any of
the duties' imposed upon him by this article, the orphans' court of the
county in which the administration was granted may revoke his admin-
istration, 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be had against him as if his administration had been revoked for any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.

Ibid. sec. 135. 1888, art. 81, sec. 119. 1860, art 81, sec. 141.

1846. ch. 222, sec. 9. 1874, ch. 483, sec. 130.

138. The powers and duties of an administrator de bonis non, or
with the will annexed, shall be the same under this article as those of
an executor or administrator, and he shall be subject to the same lia-
bilities.

Ibid. sec. 136. 1888, art. 81, sec. 120. 1860, art. 81, sec. 142. 1847, ch.
222, sec. 10. 1874, ch. 483, sec. 131. 1892, ch. 473.

139. In all cases where any estate, real, personal or mixed, shall be
subject to the collateral inheritance tax imposed by this article and no
administration 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 such administration should
be granted shall issue a summons for the parties entitled to administra-
tion to show cause wherefore they do not administer; provided, how-
ever, that when any real estate shall be subject to said tax and no
administration has been taken on the estate of the person who died
seized thereof, the orphans' court of the county where said real estate
shall be situate may, on the application of any one interested in said
real estate, appoint appraisers to value the same as provided by the pre-
ceding sections of this article, and the amount of said tax may be paid
to the register of wills of the county where the said application shall be
made.

See notes to sec. 120.

Ibid. sec. 137. 1888, art. 81, sec. 121. 1860, art. 81, sec. 143.

1847. ch. 222, sec, 10. 1874, ch. 483, sec. 132.

140. If the parties entitled by law to administration do not admin-
ister within a reasonable time to 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.
See notes to sec. 120.