REVENUE AND TAXES 3081

An. Code, 1924, sec. 144. 1912, sec. 140. 1904, sec. 137. 1888, sec. 121. 1847, ch. 222, sec. 10.
1874, ch. 483, sec. 132. 1929, ch. 226, sec. 125.

132. 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 be inca-
pable, or being capable of ¹ 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. 1936 (Sp. Sess.), ch. 124, sec. 126.

133. 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 distribution of
any property passing subject to the inheritance tax imposed by this sub-
title, to file in the Orphans' Court of the county or city where the 'decedent
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 passing subject to the inheritance
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
property passes subject to the taxes imposed by this sub-title, 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 hereinabove 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 nonpayment of which
he is authorized to institute suit for and on behalf of the State of Mary-
land in any court of competent jurisdiction.

1929, ch. 226, sec. 127. 1935, ch. 90, sec. 127. 1936 (Sp. Sess.), ch. 124, sec. 127.

134. Whenever any property shall pass subject to the inheritance tax
imposed by this sub-title, and there is no formal administration 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 be-
come liable by way of a penalty for the payment of an additional sum
equal to 25% of the amount of tax so determined 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.

¹ As in Act.