1836 REVENUE AND TAXES. [Art. 81

1888, art. 81, sec. 104. 1860, art. 81, sec. 126. 1844, ch. 237, see. 2.
1874, ch. 483, sec. 115.

119. 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 the 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
necessary, so much of said property as will enable him to pay
said tax.

State v. Dalrymple, 70 Md. 295.

Ibid. sec. 105. 1860, art. 81, sec. 127. 1845, ch. 202, sec. 1.
1874, ch. 483, sec. 116.

120. Every executor or administrator shall, within thirteen
months from the date of his administration, pay said tax on
distributive shares and legacies in his hands, and on failure to
do so he shall forfeit his commisions.

Ibid. sec. 106. 1860, art. 81, sec. 128. 1847, ch. 222, sec. 1.
1874, ch. 483, sec. 117.

121. In all cases where real estate of any kind is subject to
the said tax, the orphans' court of the county in which admin-
istration 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.

State v. Dalrymple, 70 Md. 295.

Ibid. sec. 107. 1860, art. 81, sec. 129. 1847, ch. 222, sec. 1.
1874, ch. 483, sec. 118.

122. The form of the warrant to such appraisers shall be
the same as to appraisers of personal property, except that
the words "real estate" shall be inserted therein instead of the
words "goods, chattels and personal estate," and the words
"price of property" instead of the word "article," and the
appraisers shall take the oath prescribed for appraisers of per-
sonal estate, except that the words "real estate" shall be sub-
stituted for the words "goods, chattels and personal estate,"
and their duties and proceedings shall, in every respect, be the
same as those of the appraisers of personal estate.

Ibid. sec. 108. 1860, art 81, sec. 130. 1847, ch. 222, sec. 1.
1874, ch. 483, sec. 119.

123. If the estate or property lies in more than one county,
and it is not convenient for the appraisers to visit the other
county, the court may appoint two appraisers in said county.