REVENUE AND TAXES. 523

ized to institute suit for and on behalf of the State of Maryland in any
court of competent jurisdiction.

1929, ch. 226, sec. 127.

127. Whenever any estate, real, personal or mixed, shall be subject to
the collateral inheritance tax imposed by this Article, and there is no for-
mal administration of such estate subject to the jurisdiction of any court,
and no inventory is filed as required by the last preceding section, it shall
be and become the duty of the Register of Wills of the county or city in
which the inventory should have been filed, under the provisions of the
preceding section, to apply for the appointment of at least two appraisers
to value any such estate that may come to his attention, for the purpose of
determining the amount of tax due and payable hereunder, and the tax so
ascertained to be due shall become payable at once to the Register of Wills,
and in addition thereto the person or persons liable for the payment of said
tax shall be and become liable by way of a penalty, for the payment of an
additional sum equal to 25% of the amount of tax so determined to be
due, and for the non-payment of said tax or the penalty, the Register of
Wills is authorized to cause suit to be instituted in the name of the State of
Maryland through the Attorney General in any court of competent juris-
diction.

1929, ch. 226, sec. 128.

128. 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.

1929, ch. 226, sec. 129.

129. The Register of Wills shall give to the person paying the col-
lateral inheritance tax imposed by this Article a receipt for said tax, which
shall discharge such person from liability for such tax so receipted for.

1929, ch. 226, sec. 130.

130. Except as to tangible personal property having an actual situs in
the State of Maryland, no tax on commissions of executors or administra-
tors of non-resident decedents, and no inheritance, estate, or death or trans-
fer tax of any character, in respect of personal property (including also
therein mortgages upon real or personal property located within the State
of Maryland) of non-resident decedents, shall be payable (a) if the dece-
dent at the time of his death was a resident of a state or territory of the
United States, or of any foreign country, which at the time of the distribu-
tion, transfer or other disposition of such personal property of such dece-
dent in Maryland did not impose a transfer tax or death tax of any char-
acter in respect, of personal property of residents of this State (except