ART. 81.] COLLATERAL INHERITANCE TAX. 1243
hundred dollars, shall be subject to the tax imposed by this-
section.
State v.Dorsey, 6 Gill, 388. Tyson v. State, 28 Md. 577. Cit. Nat Bank v.
Sharp, 53 Md. 521
P. G. L., (1860,) art. 81, sec. 125. 1844, ch. 237, sec. 2. 1864, ch. 200.
1874, ch 483, sec. 114
103. Every executor or administrator, to whom administration
may be granted, before he pays any legacy, or distributes the
shares of any estate liable to the tax imposed by the preceding
section, shall pay to the register of wills of the proper county or
city, two and a half per centum of every hundred dollars he may
hold for distribution among the distributees or legatees, and at
that rate for any 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.
State v. Dorsey, 6 Gill, 388.
Ibid. sec. 126. 1844, ch. 237, sec. 2. 1874, ch. 483, sec. 115.
104. When any species of property other than money or real
estate shall be subject to said tax, the tax shall be paid on the
appraised value thereof as filed in th6 office of the register of wills
of the proper county or city; and every executor shall have
power, under the order of the orphans' court, to sell, if neces-
sary, so much of said property as will enable him to pay said tax.
Ibid. sec. 127. 1845, ch. 202, sec. 1. 1874, ch. 483, sec. 116.
105. 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.
Ibid. sec. 128. 1847, ch. 222, sec. 1. 1874, ch. 483, sec. 117.
106. In all coses where real estate of any kind is subject to
the said tax, the orphans' court of the county in which adminis-
tration is granted shall appoint the same persons who may have
been appointed to value the personal estate, to appraise and value
all the real estate of the deceased within the State.
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