REVENUE AND TAXES. 2623

An. Code, sec. 142. 1904, sec. 139. 1888, sec. 123. 1844, ch. 184, sec. 4. 1874, $h. 483, sec. 134.

146. The register of wills shall give to the person paying the collateral
inheritance tax imposed by this article duplicate receipts for said tax, one
of which shall be forwarded by said person to the treasurer to be by him
preserved, and copies thereof shall be evidence in suit upon the bond of
said register.

See note to sec. 147.

An. Code, sec. 143. 1904, sec. 140. 1888, sec. 124. 1845, ch. 71, sec. 3. 1847, ch. 222, sec. 12.
1862, ch. 157. 1868, ch. 196. 1874, ch. 483, see. 135. 1892, ch. 564. 1908, ch. 695.

147. 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 regis-
ter of wills shall be allowed a commission of twenty-five per cent, upon
the amount received of the tax on official commissions and executors' com-
missions, respectively, so paid over.

A register of wills is not entitled to retain as extra compensation, over and above
his salary and expenses of his office, commission allowed on amount of taxes on
collateral inheritances and on commissions of executors and administrators, col-
lected by him. Banks v. State, 60 Md. 308.
See notes to sec. 124.

An. Code, sec. 144. 1904, sec. 141. 1888, sec. 125. 1845, ch. 71, secs. 2 and 3.
1847, ch. 222, sec. 12. 1868, ch. 196. 1874, ch. 483, sec. 136.

148. 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 payable as aforesaid, which
recovery shall be evidence of misbehavior, and upon conviction thereof
the said clerk or register shall be removed from office, which shall there-
upon be filled as prescribed by the constitution; and such failure on the
part of any clerk or register shall amount to a forfeiture of the commission
to which he would otherwise be entitled.
See notes to secs. 124 and 147.

Priority of State's Lien.

An. Code, sec. 145. 1904, sec. 142. 1888, sec. 126. 1778, ch. 9, sec. 6. 1874, ch. 483, sec. 137.

1878, ch. 237.

149. All lands and tenements belonging to any person indebted to
this State, after the commencement of a suit therefor against him shall be
liable to execution on any judgment or decree which may be rendered