2618 ARTICLE 81.

section shall not be construed so as to release any tax already fixed oil
any collateral inheritance, distributive share or legacy.
See notes to sec. 124.

An. Code, sec. 122. 1904, sec. 119. 1888, sec. 104. 1844, ch. 237, sec. 2. 1874, ch. 483, sec. 115.

126. When any species of property other than money or real estate
shall be subject to said tax, the tax shall be paid on the appraised value
thereof as filed in the office of the register of wills of the proper county
or city; and every executor shall have power, under the order of the or-
phans' court, to sell, if necessary, so much of said property as will enable
him to pay said tax.

See notes to sec. 124.

An. Code, sec. 123. 1904, sec. 120. 1888, sec. 105. 1845, ch. 202, sec. 1. 1874, ch. 483, sec. 116.

127. Every executor or administrator shall, within thirteen months
from the date of his administration, pay said tax on distributive shares
and legacies in his hands, and on failure to do so he shall forfeit his com-
missions.

See notes to sec. 124.

An. Code, sec. 124. 1904, sec. 121. 1888, sec. 106. 1847, ch. 222, sec. 1. 1874, ch. 483, sec. 117.

128: In all cases where real estate of any kind is subject to the said
tax, the orphans' court of the county in which administration is granted
shall appoint the same persons who may have been appointed to value
the personal estate to appraise and value all the real estate of the deceased
within the State.

Under this section and secs. 133, 134 and 139, the orphans' court is proper tribunal
to enforce collection of collateral inheritance tax. When appraisers have already
been appointed an order of orphans' court directing administrators to nominate two
other qualified persons to appraise real estate of decedent, while warrant issued to
original appraisers was in full force, held improper; orphans' court might upon
charges remove either administrators or appraisers. See notes to art. 93, sec. 243.
Wingert v. State, 125 Md. 538. And see Wingert v. Albert, 127 Md. 82.
See notes to sec. 124.

An. Code, sec. 125. 1904, sec. 122. 1888, sec. 107. 1847, ch. 222, sec. 1. 1874, ch. 483, sec. 118.

129. The form of the warrant to such appraisers shall be the same
as to appraisers of personal property, except that the words " real estate "
shall be inserted therein instead of the words " goods, chattels and per-
sonal estate," and the words " price of property" instead of the word
" article," and the appraisers shall take the oath prescribed for apprais-
ers of personal estate, except that the words "real estate" shall be sub-
stituted for the words " goods, chattels and personal estate," and their
duties and proceedings shall, in every respect, be the same as those of the
appraisers of personal estate.

An. Code, sec. 126. 1904, sec. 123. 1888, sec. 108. 1847, ch. 222, sec. 1. 1874, ch. 483, sec. 119.

130. If the estate or property lies in more than one county, and it
is not convenient for the appraisers to visit the other county, the court
may appoint two appraisers in said county.