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ART. LXXXI] COLLATERAL INHERITANCE TAX. 635
124.
Under this section and sections 129, 130 and 135, the orphans' court is
the proper tribunal to enforce the collection of the collateral inheritance
tax. When appraisers have already been appointed an order of the
orphans' court directing the administrators to nominate two other quali-
fied persons to appraise the real estate of the decedent, while the warrant
issued to the original appraisers was in full force, held improper; the
orphans' court might upon charges remove either the administrators or
the appraisers. See notes to article 93, section 235. Wingert v. State, 12B
Md. 538. And see Wingert v. Albert, 127 Md. 82.
See notes to section 120.
129.
See notes to sections 120 and 124.
130.
See notes to sections 320 and 124.
131.*
132*
133*
1904, art. 81. sec. 132. 1888, art. 81, sec. 116. 1860, art. 81, sec. 138. 1847, ch.
222, sec. 6. 1874, ch. 483, sec. 127. 1904, ch. 222.
135. If any of the parties mentioned in sections 132 and 133 shall
refuse or neglect to pay the several proportions so decreed by the
orphans' court within thirty days from the time of such decree, the
court shall order and direct the executor or administrator to sell all the
right, title and interest of such party in and to said estate or property,
or so much thereof as the court may deem necessary, to pay his propor-
tion of said tax and all expenses of sale; provided, however, that nothing
in this section contained shall be construed to confer authority on the
orphans' court to order the sale for the satisfaction of collateral inherit-
ance tax of any life interest after the expiration of four years from the
date of the death of the decedent, who shall have died seized and pos-
sessed of the property, or of any remainder or revisionary interest after
the expiration of four years from the date at which such interest shall
vest in possession.+
See notes to section 124.
143.
See notes to section 120.
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*The act of 1904, chapter 222, provides that it shall take effect from April 1,
1904, and be retroactive.
+ The act of 1904, chapter 222, provides that it shall take effect from April 1,
1904, and be retroactive. This proviso was codified in this section as it stood in
the code of 1904, as follows: "Sections 131, 132, 133 and 135 shall take effect
from April 1, 1904, and be retroactive"; since the act of 1904 merely amended
and did not enact these sections, such codification seems to have been erroneous,
and hence the section is here reproduced.
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