REVENUE AND TAXES 3077

appointed an order of orphans' court directing administrators to nominate two other
qualified persons to appraise real estate of decedent, while warrant issued to original
appraisers was in full force, held improper; orphans' court might upon charges remove
either administrators or appraisers. See notes to art. 93, sec. 243. Wingert v. State,
125 Md. 538. And see Wingert v. Albert, 127 Md. 82.

The orphans' court has power to appraise only under this section, and under art. 93,
secs. 168 and 213. Hence, where a will directs an appraisement of certain property
and that it be taken over at such appraisement, but fails to name appraisers, equity
alone can name them. Magin v. Niner, 110 Md. 302.

An. Code, 1924, sec. 130. 1912, sec. 126. 1904, sec. 123. 1888, sec. 108. 1847, ch. 222, sec. 1.
1874, ch. 483, sec. 119. 1929, ch. 226, sec. 110.

116. 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.

An. Code, 1924, sec. 131. 1912, sec. 127. 1904, sec. 124. 1888, sec. 109. 1847, ch. 222, sec. 1.
1874, ch. 483, sec. 120. 1929, ch. 226, sec. 111.

117. The inventory of the real estate shall be entirely separate and
distinct from that of the personal estate.

An. Code,1924, sec. 132. 1912, sec. 128. 1904, sec. 125. 1888, sec. 110. 1847, ch. 222, sec. 2.
1874, ch. 483, sec. 121. 1929, ch. 226, sec. 112.

118. On the death or refusal of any appraiser to act, the Court may
appoint another in his place.

An. Code, 1924, sec. 133. 1912, sec. 129. 1904, sec. 126. 1888, sec. 111. 1847, ch. 222, sec. 3.
1874, ch. 483, sec. 122. 1929, ch. 226, sec. 113.

119. 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.

An. Code, 1924, sec. 134. 1912, sec. 130. 1904, sec. 127. 1888, sec. 112. 1847, ch. 222, sec. 4.
1874, ch. 483, sec. 123. 1929, ch. 226, sec. 114.

120. 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.

An. Code, 1924, sec. 135. 1912, sec. 131. 1904, sec. 128. 1888, sec. 113. 1844, ch. 237, sec. 5.

1846, ch. 344, sec. 2. 1874, ch. 483, sec. 124. 1904, ch. 222. 1929,

ch. 226, sec. 115. 1936 (Sp. Sess.), ch. 124, sec. 115.

121. The amount of sard tax shall be a lien on said real estate for the
period of four years from the date of the death of the decedent.

An. Code, 1924, sec. 136. 1912, sec. 132. 1904, sec. 129. 1888, sec. 114. 1847, ch. 222, sec. 5.

1874, ch. 483, sec. 125. 1904, ch. 222. 1929, ch. 226, sec. 116. 1935,

ch. 90, sec. 116. 1936 (Sp. Sess.), ch. 124, sec. 116.

122. 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