REVENUE AND TAXES. 1069

any such estate, real, personal or mixed, subject to the inheritance tax,
imposed by this sub-title to file in the Orphans' Court of the county or
city where the person who died seized 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 situated, within ninety (90) days after the death of such person, a
full and complete inventory of the property which is subject to the in-
heritance tax imposed by this sub-title and which said trustee or other
person 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 possession 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 herein-
above 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 payable 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 authorized to institute suit for and on behalf,
of the State of Maryland in any court of competent jurisdiction.

1929, ch. 226. sec. 127. 1935, ch. 90, sec. 127.

127. Whenever any estate, real, personal or mixed, shall be subject to
the inheritance tax imposed by this sub-title, and there is no formal admin-
istration 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 shall 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 pay-
ment of an additional sum equal to 25% of the amount of tax so deter-
mined 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 jurisdiction.

1929, ch. 226. sec. 128. 1935. ch. 90, 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