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INDEX.
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181 9
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REVENUE AND TAXES— Continued
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ART
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BEG.
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PAGE
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Orphans' court shall fix commissions.....
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81
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98
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1241
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Executors and administrators shall pay
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such tax when bond liable for . .
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81
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99
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1241
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Register to give duplicate receipts .....
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81
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100
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1242
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Orphans' court in fixing commissions
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shall make no allowance for this tax .
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81
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101
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1242.
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COLLATEEAL INHERITANCE TAX
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All collateral successions to be subject to
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a tax of two and a half per cent........
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81
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102
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1242
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Executors and administrators to pay this
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tax ...... .. .. ... .....
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81
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103
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1243
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To be paid on appraised value of property
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81
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104
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1243
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They may sell such property to pay the
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tax ... ... ............. . ........
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81
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104
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1243
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To be paid within thirteen months...
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81
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105
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1243
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Real estate subject to such tax to be ap-
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praised . .........
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81
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106
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1243
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Form of warrant to appraisers .
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81
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107
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1244
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How appraised if lying in more than one
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county .
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81
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108
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1244
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Inventory to be separate from that of
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real estate . . . .
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81
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109
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1244
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Court may appoint appraiser in place of
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appraiser who fails to act. .....
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81
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110
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1244
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Administrator or executor to return in-
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ventory like inventory of personal
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estate ... ........... ... . .
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81
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111
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1244
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Appraisement to be taken to be true value
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of estate... . .................. ..
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81
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112
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1245
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Tax to be a lien . .....
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81
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113
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1245
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Executor or administrator to collect same
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and pay to register or sell the prop-
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erty ... .... ..... ..........
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81
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114
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1245
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Method of ascertaining where the prop-
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erty is devised for life, with remainder
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over... ............. ........
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81
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115
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1245
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Estate to be sold in case of default in pay-
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ment of the tax..... ..... ..... ...
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81
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116
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1246
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Bond of executor or administrator to be
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liable for................ ...........
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81
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117
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1246
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Letters may be revoked and bond sued
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for neglect........... ........ ...
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81
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118
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1246
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Administrator d b. n or c. t. a. to have
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same powers and duties, be subject to
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same liability for such tax....
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81
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119
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1246
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