TESTAMENTARY LAW 3445

thereof in dollars and. cents; all the valuations on one side of the paper
shall be set down in one column distinctly in figures opposite to their
respective articles; the contents of each column shall be cast up and set
down, and likewise the contents of the whole shall be cast up and set down
under the last column.

This section referred to in construing secs. 5 and 231—see notes thereto. Handy v.
Collins, 60 Md. 238.

Cited but not construed in Barron v. Smith, 108 Md. 323; Hepburn's Case, 3 Bl. 105.

An. Code, 1924, sec. 219. 1912, sec. 213. 1904, sec. 212. 1888, sec. 210. 1798, ch. 101,

sub-ch. 6, sec. 6.

220. When the inventory shall be finished, the appraisers shall certify
the same under their hands and seals, and a certificate of their having taken
the oath aforesaid shall be thereto annexed; and every inventory shall be
returned to the proper officer within three calendar months from the date
of the letters, or within such time from the date of the warrant, in case
a second warrant shall have issued, as the case may require, unless further
time on application of the party shall be granted by the court; and it shall
be the duty of any administrator or collector taking out the warrant to
return the inventory or inventories which shall be delivered to him by the
appraisers; and on failure by the administrator or collector, attachment
may issue to enforce the return. And on the attachment the court shall
have power to fine the party not exceeding thirty dollars.

This section referred to in construing secs. 5 and 231—see notes thereto. Handy v,
Collins, 60 Md. 239.

Cited but not construed in Barron v. Smith, 108 Md. 323; Frank et al. v. Warehime,
Daily Record, July 7, 1939.

See notes to Sec. 212.

An. Code, 1924, sec. 220. 1912, sec. 213A. 1916, ch. 669.

221. Upon completion of their appraisement, and at or before the time
of filing the same with the Orphans' Court, the appraisers shall give a
true copy of such appraisement to the local supervisor of assessment ap-
pointed by the State Tax Commission of Maryland, provided that if the
appraisement be real estate, then the copy shall be given to the said local
supervisor appointed for the county or city where such real estate lies, and
if it be personal property, goods or chattels, then it shall be given to the
local supervisor appointed for the county or city where the letters testa-
mentary or administration were granted. It shall be the duty of such
local supervisor to return forthwith the said copy of the appraisement to
the State Tax Commission of Maryland, and he shall note thereon whether
or not the value placed on the property by the appraisers is or is not a
proper one. Should the State Tax Commission of Maryland believe that
the appraisement is erroneous, authority is hereby conferred upon it, to
set the matter for hearing, at a time not more than ten days after the re-
turn to it of the copy of the appraisement by the local supervisor, and after
hearing they may make such decision as the facts in the case may warrant,
and the appraisers shall be bound thereby, and may be directed by the
State Tax Commission to make any alteration or changes in their appraise-
ment as the said State Tax Commission may have determined. The ap-
praisers appointed in and for Baltimore City shall not be required to give
a copy of any appraisement to the local supervisor, but the State Tax
Commission or its agents may at all times investigate any appraisement,
and if they deem the same erroneous, they may direct a hearing as in the
case of appraisements by county appraisers.

Cited but not construed in State v. Md. Casualty Co., 164 Md. 75.