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115. Lien of tax.
116. Collection of tax by executor from
parties liable. Sales to pay tax.
Limitations.
117. Appointment of appraisers by courts
of equity. Payment of tax.
118. Particular estates and remainders.
Apportionment of tax. Appeal.
119. Interests less than absolute estate
subject to tax ascertainment of
tax. Appeal.
120. Non-payment of taxes due under
Sections 118 and 119. Remedy.
Limitations.
121. Liability of executor's bond.
122. Failure of executor to comply with
foregoing sections.
123. Powers and duties of administrator
d. b. n. or e. t. a.
124. Summons to parties failing to ad-
minister. Appraisement of real
estate where no administrator.
125. Administration in case of failure of
parties entitled thereto.
126. Duties of trustees where no admin-
istrator. Appraisement.
127. Proceedings in case of failure to
comply with preceding section.
128. Examination of applicant for ad-
ministration as to real estate.
129. Receipt for tax.
130. Reciprocity provision. Where no
tax respecting estate of non-resi-
dent decedent except real estate
and tangible chattels.
131. Clerks and registers to pay to State
Treasurer. Commission.
132. Remedy for failure to comply with
preceding section.
Bonus Tax (Secs. 1B3-135).
133. Corporations subject to. Amount of
tax.
134. Increase of capital stock. Consoli-
dations.
135. Deposit of tax with State Tax Com-
mission. Account to Comptroller
and payment to Treasurer.
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Tax on Franchise to be a Corporation
(Secs. 136-139).
136. What corporations subject to.
Amount of tax. Stock without par
value.
137. What amount of authorized stock
deemed to be issued — affidavit —
penalty.
138. Bills for tax. Payment to treasurer.
Interest and penalty.
339. Division of tax between State and
Counties.
Franchise Tax on Foreign Corporations
(Secs. 140-141).
140. What corporations subject to.
Amount of tax.
141. Bills for tax. Payment to Treas-
urer. Interest and penalties.
SPECIAL TAXES.
Excise Tax on Income from Foreign
Fiduciaries.
141A-141B. Rate of excise tax.
GENERAL PROVISIONS (Secs. 143-188).
142. Preference of taxes.
143. Time for assessment and collection.
144. Forfeiture of corporate charters for
non-payment of taxes.
144%. Revival of charter forfeited for
non-payment of taxes.
Suits for Collection of Taxes
(Secs. 145-150).
145. All taxes collectible by action of as-
sumpsit.
146. Parties plaintiff. Substitution of
new plaintiff.
147. Attachments authorized.
148. Action liable without delay.
140. Duty to institute such actions.
150. Prima facie evidence for plaintiff.
Limitations.
151. Limitations.
Refund of Taxes (Secs. 152-153).
152. State taxes.
153. County or Baltimore City taxes.
Penal Clauses (Secs. 154-157).
154. Negligent defaults of private per-
sons.
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