ART. 81.] COLLATERAL INHERITANCE TAX. 1247

those of an executor or administrator, and he shall be subject to
the same liabilities.

P. G. L., (1860,) art. 81, sec. 142. 1847, ch. 222, sec. 10. 1874, ch. 483, sec. 131.

120. 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 ont 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 administration should be granted, shall issue a summons
for the parties entitled to administration to show cause wherefore
they do not administer.

Ibid. sec. 148. 1847, ch. 222, sec. 10. 1874, ch. 483, sec. 132.

121. If the parties entitled by law to administration do not
administer 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.

Ibid. sec. 144. 1847, ch. 222, sec. 10. 1874, ch. 483, sec. 133.

122. In all cases where application is made to the orphans'

court or register of wills of any county or the city of Baltimore,
for letters 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 ap-
plicant shall be given on oath if the court or register requires it.

Ibid. sec. 145. 1844, ch. 184, sec. 4. 1874, ch. 483, sec. 134.

123. 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
evidence in suit upon the bond of said register.

Ibid. sec. 146. 1845, ch. 71, sec. 3. 1847, ch. 222, sec. 12. 1862, ch. 157.
1868, ch. 196. 1874, ch. 483. sec. 135.

124. It shall be the duty of the several clerks and the several
registers of wills in this State to account with and pay to the