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Payment of State Taxes on Balti-
more City Stock.
104-108. Provisions relating to; duty
of city register; of appeal
tax court; penalties; compen-
sation to judges of appeal
tax court for their services.
State Tax on Public Debt of the
State.
109. Treasurer to levy tax on taxa-
ble State debt assessed at
prescribed rates.
110. Tax to be deducted from July
interest.
Assessment for State Taxes of
Stock of Public and Private
Corporations.
111. Stock of public and private
corporations to be excluded
from county and city assess-
ment so far as relates to
State tax.
Tax on Commissions of Executors
and Administrators.
112. State tax of ten per cent, on all
such commissions.
113. Orphans' court shall fix com-
missions.
114. Executors and administrators
shall pay, when; suit on bond
of.
115. Duplicate receipts to be given
by the register.
116. Orphans' court, in fixing com-
missions, to make ho allow-
ance for this tax.
Collateral Inheritance Tax.
117. All collateral successions to be
subject to a tax of two and a
half per cent.
118. Executors and administrators
to pay this tax.
119. To be paid on appraised value
of property.
120. To be paid within thirteen
months.
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121. Real estate to be appraised.
122. Form of warrant to appraisers.
123. How appraised if property lies
in two counties.
124. Inventory to be separate from
that of personal estate.
125. Court may appoint appraiser in
place of appraiser who falls
to act.
126. Return of appraisement by ex-
ecutor or administrator.
127. Appraisement to be taken to be
true value of estate.
128. Tax to be a lien.
129. Executor or administrator to
collect same and pay to regis-
. ter or sell the property.
130. Method of ascertaining where
the property is devised for life
with remainder over.
131. What property shall be subject
to such tax; how its value Is
to be ascertained.
132 Estate to be sold in case of de-
fault in payment of the tax;
proviso.
133. Bond of executor or adminis-
trator to be liable.
134. Letters may be revoked and
bond sued.
135. Administrator de bonis non, or
c. t. a to have same powers as
executor or administrator.
136. Summons to parties entitled to
administer to show cause why
they do not administer.
137. Court may appoint administra-
tors, when.
138. Answer under oath of applicant
for letters.
139. Register to give duplicate re-
ceipts to parties paying the
tax.
140. Clerks and registers to account
quarterly with State treasurer
141. Penalty for failure to so ac-
count.
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