1068 ARTICLE 81.

1929, ch. 226, sec. 121.

121. The bond of an executor shall be liable for all money he may
receive under this sub-title for taxes, or for the proceeds of the sales of real
estate received by him thereunder.

1929. ch. 226. sec. 122.

122. If any executor shall fail to perform any of the duties imposed
upon him by this sub-title, the Orphans' Court of the county in which the
administration was granted may revoke his administration, and his bond
shall be liable, and the same proceedings shall be had against him as if his
administration had been revoked for any other cause.

1929, ch. 226. sec. 123.

123. The powers and duties of an administrator de bonis non, or with
the will annexed, shall be the same under this sub-title as those of an
executor, and he shall be subject to the same liabilities.

1929, ch. 226, sec. 124. 1935, ch. 90, sec. 124.

124. In all cases where any estate, real, personal or mixed, shall be
subject to the inheritance tax imposed by this sub-title and no administra-
tion is taken out on the estate of the person who died seized 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 seized thereof, the Orphans' Court
of the county where said real estate shall be situated may, on the appli-
cation of any one interested in said real estate, appoint appraisers to
value the same as provided by the preceding section of this sub-title, and
the amount of said tax may be paid to the register of wills of the county
where the said application shall be made.

Cited but not construed in Pope v. Safe Dep. & Tr. Co., 163 Md. 247.

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 he 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. 1935, ch. 90, sec. 126.

126. In all cases where estates or 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 distinction¹ of

¹ Evidently a typographical error.