518 ARTICLE 81.
the estate or any income thereon accrued subsequent to the date of the
death of the decedent.
1929, ch. 226, sec. 107.
107. 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, which appraisement shall be subject to modification by the Orphans'
Court appointing such appraisers, for good cause shown; and every execu-
tor shall have power, under the order of the Orphans' Court, to sell, if
necessary, so much of said property as will enable him to pay said tax.
1929, ch. 226, sec. 108.
108. Every executor 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 commissions.
1929, ch. 226, sec. 109.
109. 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; and this appraisement shall likewise be subject to con-
firmation or modification by said Orphans' Court, for good cause shown.
The form of the warrant to such appraisers shall be the same as to apprais-
ers of personal property, except that the words "real estate" shall be inserted
therein instead of the words "goods, chattels and personal estate, " and the
words "price of property" instead of the word "article, " and the appraisers
shall take the oath prescribed for appraisers of personal estate, except that
the words "real estate" shall be substituted for the words "goods, chattels,
and personal estate, " and their duties and proceedings shall, in every re-
spect, be the same as those of the appraisers of personal estate.
128. The note under sec. 132 (old), page 2619, vol. 2, of Code, should be
under sec. 128 (old).
See sec. 124 and art. 93, sec. 211, et seq.
1929, ch. 226, sec. 110.
110. If the estate on 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.
1929, ch. 236, sec. 111.
111. The inventory of the real estate shall be entirely separate and
distinct from that of the personal estate.
1929, ch. 226, sec. 112.
112. On the death or refusal of any appraiser to act, the Court may
appoint another in his place.
183. The note to sec. 132 (old), page 2619, vol, 2. of Code, should be under
sec. 128 (old).
See important footnote on first page of this article.
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