INDEX.

3591

Art.

Sec.

Taxes — Cont'd :

COLLATERAL INHERITANCE TAX:

.

Clerks and registers of wills to account to treasurer for

such taxes; when to pay over; commissions allowed on

collections ..........................................

81

147

Penalty for failure to account and pay over taxes;

duty of state's attorney ..........................

81

148

Collateral kindred of decedent to pay state tax of 5 per

cent on their inheritances.............................

81

124

Collection of tax from parties liable to pay by executor

within 13 months.....................................

81

136

Estates not liable for....................................

81

124

Executors and administrators to pay tax to register of wills

81

125

Failure of parties entitled, to administer; summons to

show cause ..........................................

81

143

Court may appoint administrator on such default...

81

144

Liability of executor, etc., therefor.......................

81

124

Lien of tax ; limitations thereon ........................

81

135

Method of determining, when property is devised for life

or term of years with reversion or remainder over......

81

137

Minimum estate on which imposed......................

81

124

Parties interested in real estate subject to; may on appli-

cation have appraisement and pay amount of tax to

register of wills ......................................

81

143

Proceedings where executor fails to perform duties here-

under ; revocation of letters ; liability of bond .........

81

141

Real estate; appraisers to value; appointment of ap-

praisers ..............................................

81

128

Death or refusal of appraiser to act...................

81

132

Inquiry by orphans' court as to real estate liable for

tax, of person applying for letters ................

81

145

Return of inventory by appraisers; oath of executor,

etc. .............................................

81

133

Separate inventory of realty required................

81

131

Warrant for appraisers; form of ....................

81

129

Where estate lies in more than one county...........

81

130

Receipts; register to give duplicates; copy to treasurer;

to be evidence in suit on bond of register..............

81

146

Sale by executor of real estate to enforce payment of tax ;

proceedings .........................................

81

136, 139

Tax payable on appraised value of property ; sale by exec-

utor to pay tax.......................................

81

126

When to be paid........................................

81

127

Where less than an absolute interest is taken; tax to be

paid only on such interest ............................

81

138

Mode of ascertaining value of such interest; when tax

is to be paid ; interest ; where tax is not paid ........

81

138

No such sale valid if instituted over four years after

death of decedent................................

81

139

Orphans' court to determine on application value of

such interest ....................................

81

138

COLLECTORS AND COLLECTIONS:

Allowances to collectors for insolvencies and removals...

81

85

Appointment and compensation of collectors; exceptions

as to certain counties and Baltimore city.............

81

39

Bond of; county to pay premiums on corporate security.

25

20

Excepted counties ................................

81

40

Failure of collector to give; new appointment.........

81

45,48

Clerk of county commissioners and appeal tax court to

keep account of assessment or rate of taxes; copy there-

of to be furnished collector ; counties excepted .........

81

50

Penalties for failure to deliver copies of such levy lists

to collectors ....................................

81

51