2622 ARTICLE 81.

An. Code, sec. 137. 1904, sec. 134. 1888, sec. 118. 1847, ch. 222, sec. 8.
1874, ch. 483, sec. 129.

141. 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 administration,
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him as if his administration had been revoked for any other cause.

An. Code, sec. 138. 1904, sec. 135. 1888, sec. 119. 1846, ch. 222, sec. 9.
1874, ch. 483, sec. 130.

142. 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 execu-
tor or administrator, and he shall be subject to the same liabilities.

An. Code, sec. 139. 1904, sec. 136. 1888, sec. 120. 1847, ch. 222, sec. 10.
1874, ch. 483, sec. 131. 1892, ch. 473.

143. 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 administration
to show cause wherefore they do not administer; provided, however, 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 ap-
praisers to value the same as provided by the preceding 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. 124.

An. Code, sec. 140. 1904, sec. 137. 1888, sec. 121. 1847, ch. 222, sec. 10.
1874, ch. 483, sec. 132.

144. 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. 124.

An. Code, sec. 141. 1904, sec. 138. 1888, sec. 122. 1847, ch. 222, sec. 10.
1874, ch. 483, sec. 133.

145. 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.