3080 ARTICLE 81

An. Code, 1924, sec. 139. 1912, sec. 135. 1904, sec. 132. 1888, sec. 116. 1847, ch. 222, sec. 6.

1874, ch. 483, sec. 127. 1904, ch. 222. 1929, ch. 226, sec. 120. 1935,

ch. 90, sec. 120. 1936 (Sp. Sess.), ch. 124, sec. 120.

127. If any of the parties mentioned in Sections 124 and 125 shall
refuse or neglect to pay the several proportions so decreed by the Orphans'
Court within thirty days from, the time of such decree, the Court shall
order and direct the executor to sell all the right, title and interest of such
party in and to said estate or property, or so much thereof as the court
may deem necessary, to pay his proportion of said tax and all expenses
of sale; provided, however, that nothing in this section contained shall be
construed to confer authority on the Orphans' Court to order the sale for
the satisfaction of inheritance tax of any life interest after the expiration
of four years from the date of the death of the decedent, in the case of real
estate, or four years from the date of distribution, in the case of personalty,
or of any remainder or reversionary interest after the expiration of four
years from the date at which such interest shall vest in possession.

An. Code, 1924, sec. 140. 1912, sec. 136. 1904, sec. 133. 1888, sec. 117. 1847, ch. 222, sec. 7.
1874, ch. 483, sec. 128. 1929, ch. 226, sec. 121.

128. 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.

An. Code, 1924, sec. 141. 1912, sec. 137. 1904, sec. 134. 1888, sec. 118. 1847, ch. 222, sec. 8.
1874, ch. 483, sec. 129. 1929, ch. 226, sec. 122.

129. 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administration had been revoked for any other cause.

An. Code, 1924, sec. 142. 1912. sec. 138. 1904, sec. 135. 1888, sec. 119. 1847, ch. 222, sec. 9.
1874, ch. 483, sec. 130. 1929, ch. 226, sec. 123.

130. 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 execu-
tor, and he shall be subject to the same liabilities.

An. Code, 1924, sec. 143. 1912, sec. 139. 1904, sec. 136. 1888, sec. 120. 1847, ch. 222, sec. 10.

1874, ch. 483, sec. 131. 1892, ch. 473. 1929, ch. 226, sec. 124. 1935,

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

131. In all cases where any property shall pass subject to the inheri-
tance tax imposed by this sub-title and no administration 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 sum-
mons for the parties entitled to administration to show cause wherefore
they do not administer; provided, however, that when any real estate shall
pass 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 application of any one
interested in said real estate, appoint appraisers to value the same as
provided by 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 in Aged People's Home v. Hospital, 170 Md. 130.

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

See see. 115.