522 ARTICLE 81.

1929, ch. 226, sec. 124.

124. 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 seised 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 seised 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 appraisers to
value the same as provided by the preceding section 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 sec. 109.

1929, ch. 226, sec. 125.

125. If the parties entitled by law to administration do not administer
within a reasonable time to be fixed by the said court or if they be incap-
able, or being capable of they decline or refuse to appear on proper sum-
mons or notice, administration shall be granted to such person as the court
may deem proper.

1929, ch. 226, sec. 126.

126. In all cases where estates of any interest therein pass, and there
is no formal administration subject to the jurisdiction of any court, it
shall be the duty of every trustee or other person making distribution of
any such estate, real, personal or mixed, subject to the collateral inheritance
tax imposed by this Article, to file in the Orphans' Court of the county or
city where the person who died seised or possessed of such estate, had his or
her residence at the time of his or her death, or in case of real estate,
in the Orphans' Court of the county or city in which the real estate is sit-
uated, within ninety (90) days after the death of such person, a full and
complete inventory of the property which is subject to the collateral in-
heritance tax imposed by this Article, and which said trustee or other per-
son making distribution thereof is about to distribute; and in all such cases
where any such estate or any interest therein passes by reason of any deed,
will, grant, bargain, gift or sale, made or intended to take effect in posses-
sion after the death of the grantor, bargainer, devisor, or donor, and there
is no trustee or other person to make distribution thereof, it shall be the
duty of the person receiving such estate or any interest therein, to file the
inventory within the time and in the manner hereinabove provided. Upon
the filing of the inventory as required by this section, the Orphans' Court
shall appoint at least two appraisers to value the property listed in any such
inventory for the purpose of determining the amount of tax due and pay-
able hereunder; and the tax so ascertained to be due shall become payable
at once to the Register of Wills, for the non-payment of which he is author-