ART. 81] COLLATERAL, INHERITANCE TAX. 1853

1904, art. 81, sec. 138. 1888, art. 81, sec. 122. 1860, art. 81, sec. 144.
1847, ch. 222, sec. 10. 1874, ch. 483, sec. 133.

141. In all cases where application is made to the orphans' court or
register of wills of any county or the city of Baltimore for letters testa-
mentary or of administration, the said court or register shall inquire of
the person making application whether he knows or believes that there
is any real estate of the decedent liable to the collateral inheritance tax,
and the answer of such applicant shall be given on oath if the court or
register requires it.

Ibid. sec. 139. 1888, art. 81, sec. 123. 1860, art. 81, sec. 145.
1844, ch. 184, sec. 4. 1874, ch. 483, sec. 134.

142. The register of wills shall give to the person paying the col-
lateral inheritance tax imposed by this article duplicate receipts for
said tax, one of which shall be forwarded by said person to the treas-
urer to be by him preserved, and copies thereof shall be evidence in
suit upon the bond of said register.
See note to sec. 143.

Ibid. sec. 140. 1888, art. 81, sec. 124. 1860, art. 81, sec. 146. 1845, ch. 71,

sec. 3. 1847, ch. 222, sec. 12. 1862, ch. 157. 1868, ch. 196.

1874, ch. 483, sec. 135. 1892, ch. 564. 1908, ch. 695.

143. It shall be the duty of the several clerks and the several regis-
ters of wills in this State to account with and pay to the treasurer on
the first Monday of March, June, September and December in each and
every year all sums of money received by them respectively, for which
the clerks shall be allowed a commission of two and one-half per centum,
and the register of wills shall be allowed a commission of twelve and
one-half per centum upon the amount of said collateral inheritance tax,
and the said clerks shall be allowed a commission of five per centum,
and the register of wills shall be allowed a commission of twenty-five
per cent, upon the amount received of the tax on official commissions
and executors' commissions, respectively, so paid over.

A register of wills is not entitled to retain as extra compensation over
and above his salary and the expenses of his office, the commission allowed
on the amount of taxes on collateral inheritances and on commissions of
executors and administrators, collected by him. Banks v. State, 60 Md. 308.

Ibid. sec. 141. 1888, art. 81, sec. 125. 1860, art. 81, sec. 147.

1845, ch. 71, sees. 2 and 3. 1847, ch. 222, sec. 12.

1868, ch. 196. 1874, ch. 483, sec. 136.

144. If any of the said clerks or registers shall fail to account and
pay over as required in the preceding section, the comptroller shall, in
thirty days thereafter, give notice thereof to the state's attorney for
the county or city whose duty it shall be to put the bond of such clerk
or register in suit for the use of the State, in which suit a recovery shall
be had for the amount appearing to be due, with interest at the rate of
ten per cent, per annum, from the date or dates when the same was pay-
able as aforesaid, which recovery shall be evidence of misbehavior, and
upon conviction thereof the said clerk or register shall be removed from