ART. 81] ADMINISTRATORS AND EXECUTORS—TENANTS. 1819

terial officer, under judicial process or otherwise, all sums due
and in arrears for taxes, upon such property, from the party
whose property is sold shall be first paid and satisfied; and
the officer or person selling shall pay the same to the collector
of the county or city, if any, or to the treasurer if there be no
collector.

Fulton v. Nicholson, 7 Md. 104. Tuck v. Calvert, 33 Md. 209. County
Comm'rs v. Clarke, 36 Md. 206. Wheeler v. Addison, 54 Md. 41. Gould v.
M. & C. C., 58 Md. 46. Hebb v. Moore, 66 Md. 170. Degner v. M. & C. C.,
74 Md. 146. Casualty Ins. Co.'s Case, 82 Md. 565. Parlett v. Dugan, 85 Md.
410. State v. Safe Deposit Co., 86 Md. 583. Com. Bid. Asso. v. Robinson,
90 Md. 623.

1896, ch. 407, sec 64 A.

67. Whenever a sale of either real or personal property of a
corporation, from which State taxes are due and payable, shall
be made by any sheriff, constable, trustee, receiver or other
ministerial officer, under judicial process or otherwise, all
sums due and in arrears for State taxes from the corporation
whose property is sold shall be first paid and satisfied, after
the necessary expenses incident to the sale; and the officer or
person selling said property shall pay the same to the person
whose duty it is to collect or receive said taxes, under the laws
of this State.

State v. Safe Deposit Co., 86 Md. 583.

Payment by Administrators and Executors.

1888, art. 81, sec. 65. 1860, art 81, sec. 72. 1843, ch. 208, sec. 11.
1874, ch. 483, sec. 64.

68. Administrators shall pay all taxes due from their dece-
dents as preferred debts, and to the exclusion of all others,
except the necessary funeral expenses; and on failure, their
bonds shall be put in suit for the use of the' State, and recovery
had for the whole amount of taxes due, and interest from the
time they were payable; this section shall also apply to guar-
dians, for taxes upon property in their hands as such.

Bonaparte v. State, 63 Md. 465. Parlett v. Dugan, 85 Md. 410. Baldwin
v. State use of Hull, 89 Md. 590.

Payment by Tenants.

Ibid. sec. 66. 1860, art. 81, sec. 73. 1812, ch. 191, sec. 36.
1874, ch. 483, sec. 65. 1888, ch. 515.

69. The tenant or person holding any leasehold estate shall
pay to the collector the taxes levied upon the demised premises,
and shall have his action against the landlord for the sum so