118

LEVY AND COLLECTION OF TAXES. [ART. 11.

less sum, for the use of the State; this section shall not be construed
so as to release any tax already fixed on any collateral inheritance,
distributive share, or legacy.

Id s 115
To be paid on
appraised value

106. When any species of property other than money or real
estate shall be subject to said tax, the tax shall be paid on the ap-
praised value thereof, as filed in the register's office of the proper
county or city; and every executor shall have power, under the
order of the Orphans' Court, to sell, if necessary, so much of said
property as will enable him to pay said tax.

Id s 116,
Within what
time to be paid
Failure to do so
forfeits his
commission

107. Every executor or administrator shall, within thirteen,
months from the date of his administration, pay said tax on dis-
tributive shares and legacies in his hands, and on failure to do so
he shall forfeit his commissions.

Id s. 117
How real estate
appraised, sub-
ject to said tax

108, In all cases where real estate of any kind is subject to the
said tax, the Orphans' Court of the county in which administration
is granted shall appoint the same persons who may have been ap-
pointed to value the personal estate, to appraise and value all the
real estate of the deceased within the State.

Id s 118
Form of war-
rant to apprais-
ers.

109. The form of the warrant to such appraisers shall be the
same as to appraisers of personal property, except that the words
" real estate " shall be inserted therein instead of the words " goods,
chattels, and personal estate. " and the words " price of property. "
instead of the word " article, " and the appraisers shall take the
oath prescribed for appraisers of personal estate, except that the
words " real estate " shall be substituted for the words " goods, chat-

Duties and
proceedings.

tels, and personal estate, " and their duties and proceedings shall,
in every respect, be the same as those of the appraisers of personal
estate.

Id s 119
Where estate
lies in more
than one
county
Id s 120
Inventory of
real estate to be
separate
Id s 121
When court to
appoint new
appraiser
Id s 122
Return of
appraisers
under oath.

110. 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.
111. The inventory of the real estate shall be entirely separate
and distinct from that of the personal estate.
112. On the death, or refusal of any appraiser to act, the court
may appoint another in his place.
113, The appraisers shall return the inventory when completed
to the executor or administrator, whose duty it shall be to return
the same to the office of the register of wills to which the inventory
of the personal estate is returnable, and within the same time, and
under like penalty, and shall make oath that said inventory or in-
ventories is or are true and perfect inventory or inventories of all
the real estate of the deceased within this 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 ad-
ditional inventory thereof

Id s 123.
buck appraise-
ment to be
deemed true
value of real
estate

114. 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.