REVENUE AND TAXES. 1065

1929, ch. 226, sec. 110.

110. If the estate or 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. 226, 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.

132. The note to sec. 132 (old), page 2619, vol. 2, of Code, should be under
sec. 128 (old).

1929, ch. 226, sec. 113.

113. The appraisers shall return the inventory, when complete, to the
executor, whose duty it shall be to return the same to the office of the regis-
ter of wills, to which the inventory of the personal estate is returnable, and
within the same time and under like penalty, and he shall make oath that
said inventory or inventories is or are a true and perfect inventory or inven-
tories of all the real estate of the deceased, within the State, that has come
to his knowledge, and that, should he thereafter discover any other real
estate belonging to the deceased, in this State, he will return an additional
inventory thereof.

1929, ch. 226, sec. 114.

114. The appraisement thus made shall be deemed and taken to be the
true value of the said real estate upon which the said tax shall be paid.

1929, ch. 226, sec. 115.

115. The amount of said tax shall be a lieu on said real estate for the
period of four years from the date of the death of the decedent, who shall
have died seised and possessed thereof.

1929, ch. 226, sec. 116. 1935, ch. 90, sec. 116.

116. The executor shall collect the same from the parties liable to pay
said tax or their legal representative within thirteen months from the date
of his administration, and pay the same to the register of wills of the
county or city in which administration is granted; and if the said parties
shall neglect or fail to pay the same within that time, the Orphans' Court
of the said county or city shall order the executor to sell for cash so much
of said real estate as may be necessary to pay said tax and all the expenses
of said sale, including the commissions of the executor thereon; and after
the report of said sale, the ratification thereof and the payment of the pur-
chase money, the executor may execute a valid deed for the estate sold,

See important footnote on first page of this article.