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Tax on Commissions of Execu-
tors and Administrators.
97. State tax of ten per eent. on all
such commissions
98. Orphans' court shall fix commis-
sions.
99. Executors and administrators shall
pay, when, suit on bond of.
100. Duplicate receipts to be given by
the register
101. Orphans' court, in fixing com-
missions, to make no allowance
for this tax.
Collateral Inheritance Tax.
102. All collateral successions to be
subject to a tax of two and a
half per cent
103. Executors and administrators to
pay this tax
104. To be paid on appraised value of
property.
105. To be paid within thirteen
months.
106 Real estate to be appraised
107 Form of warrant to appraisers
108 How appraised if property lies in
two counties
109. Inventory to be separate from
that of personal estate.
110. Court may appoint appraiser in
place of appraiser who fails to
act.
111. Return of appraisement by exec-
utor or administrator.
112 Appraisement to be taken to be
true value of estate.
113 Tax to be a lien.
114 Executor or administrator to col-
lect same and pay to register or
sell the property.
115. Method of ascertaining where the
property is devised for life with
remainder over.
116. Estate to be sold in case of de-
fault in payment of the tax.
117. Bond of executor or adminis-
trator to be liable.
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118. Letters may be revoked and bond
sued
119. Administrator de bonis non or c. t.
a to have same powers.
120. Summons to parties entitled to
administer to show cause why
they do not administer.
121. Court may appoint administra-
tors, when.
122. Answer under oath of applicant
for letters
123. Register to give duplicate receipts
to parties paying the tax
124. Clerks and registers to account
quarterly with State treasurer.
125. Penalty for failure to so account.
Priority of State's Lien.
126. Commencement of suit to give
State a lien on lands of debtor
to State.
Tax on Official Commissions.
127 Enumeration of
128. Clerks not to administer official
oath until this tax is paid.
129 Amount of this tax upon clerks.
130 Secretary of State to furnish
comptroller, annually, a list of
qualified officials.
Assessment of Corporate Stock
Owned by Non-residents.
131. Situs of such stock for purposes
of taxation
State Tax Commissioner.
132. Appointment, tenure; qualifica-
tion, salary, duties.
133. Bank officers to report annually
number of shares; State tax
commissioner to assess the
stock, and the bank to pay
such tax, when.
134. Penalty for failure to make the1
statement.
135. Penalty for failure to pay the.
tax; suit by the State.
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