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ART. XCIII] TESTAMENTARY LAW.. 699
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ARTICLE XCIII
TESTAMENTARY LAW.
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Administration.
21. Mother, brothers and sisters, when
preferred.
Administration by Foreign Executor
and Administrator.
80. Tax on commissions of; transfer
of stock by ; penalty.
Debts.
108A. Personal representative not to be
personally liable because of fail-
ure to plead plene administravit ;
sureties.
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Distribution.
126-129. Order of, where there are no
children or descendants; no
father or mother ; representation.
Inventory and List of Debts.
213A. Copy of appraisement to local
supervisors of assessment; state
tax commission ; hearing.
Orphans' Court.
231. Salaries of judges; St. Mary's
County ; Baltimore City.
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Account.
1.
This section referred to in deciding that an option given by a testator
in his lifetime must be exercised within a reasonable time, no time being
mentioned in connection therewith. Hilgartner v. Hilgartner, 127 Md; 274.
4.
See notes to section 317.
5.*
Commissions are the compensation allowed to an executor or adminis-
trator for services performed in the settlement of an estate, not merely
for the statement of an account. What commissions are allowed, and what
disallowed. Crothers v. Crothers, 123 Md. 605.
11.
The obligation of a surviving executor to complete the administration
which has been begun does not come under this section. What commis-
sions are allowed, and what disallowed. Crothers v. Crothers, 123 Md. 606.
*The act of 1916, chapter 52, amending the Baltimore City Charter, provides
that personal representatives, guardians, receivers and trustees shall pay taxes
due from their decedents as preferred debts; if distribution is made on or after
October 1st of any year, such fiduciary must retain sufficient funds to pay taxes
for the ensuing year; receivers and trustees are only liable, however, for taxes
due at the time of a distribution to creditors.
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