120

LEVY AND COLLECTION OF TAXES.. [ART. 11.

ecutor or administrator, and he shall be subject to the same liabili-
ties.

Id s 131
Where estate
liable, and no
administration
taken out

122. In all cases where any estate, real, personal or mixed, shall
be subject to the collateral inheritance tax imposed by this article,
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 ad-
ministration should be granted, shall issue a summons for the par-
ties entitled to administration to show cause wherefore they do not
administer

Id s 132
Court to
appoint, if per-
sons entitled to
administration
refuse

123, If the parties entitled by law to administration, do not ad-
minister within a reasonable time to be fixed by the said court, or
if they be incapable, or being capable, if they decline or refuse to
appear on proper summons or notice, administration shall be granted
to such person as the court may deem proper.

Id s 133
Person apply-
ing for adminis-
tration to be
examined as to
real estate sub-
ject to tax.

Id s 134
Register to give
duplicate
receipts

124. In all cases where application is made to the Orphans' Court
or register of wills of any county or the city of Baltimore, for let-
ters testamentary or of administration, the said court or register
shall inquire of the person making the application, whether he knows
or believes that there is any real estate of the decedent liable to the
collateral inheritance tax, and the answer of such applicant shall be
given on oath if the court or register requires it.
125, The register of wills shall give to the person paying the
collateral inheritance tax imposed by this article, duplicate receipts
for said tax, one of which shall be forwarded by said person to the
treasurer, to be by him preserved, and copies thereof shall be evi-
dence in suits upon the bond of said register.

CLERKS AND REGISTERS TO ACCOUNT.

Id s 135
1874, c 231
When clerks
and registers to
account for
taxes and pay

over

126. It shall be the duty of the several clerks and the several
registers of wills in this State, to account with, upon oath, and pay
to the treasurer on the first Monday of March, June, September,
and December, in each and every year, all sums of money received

Commissions

by them respectively, for which they shall be allowed a commission
of five per centum upon the amount so paid over.

Id s 136
Proceedings on
failure to ac-
count and pay

127. If any of the said clerks or registers shall fail to account
and pay over as required in the last preceding section, the comp-
troller shall, in thirty days thereafter, give notice thereof to the
State's attorney for the county or city, whose duty it shall be to put
the bond of such clerk or register in suit for the use of the State,
in which suit a recovery shall be had for the amount appearing to
be due, with interest at the rate of ten per centum per annum from
the date or dates when the same was payable as aforesaid, which
recovery shall be evidence of misbehavior, and upon conviction
thereof, the said clerk or register shall be removed from office, which
shall thereupon be filled as prescribed by the Constitution, and such
failure on the part of any clerk or register, shall amount to a for-
feiture of the commission to which he would otherwise be entitled.