ART. 81] COLLATERAL INHERITANCE TAX. 1837

1888, art. 81, sec. 109. 1860, art. 81, sec. 131. 1847, ch. 222, sec. 1.
1874, ch. 483, sec 120.

124. The inventory of the real estate shall be entirely
separate and distinct from that of the personal estate.
B S & A. R. T. Co. B. Wicomico Co., 93 Md. 118.

Ibid. sec. 110. 1860, art. 81, sec. 132. 1847, ch. 222, sec. 2.
1874, ch. 483, sec. 121.

125. On the death or refusal of any appraiser to act, the
court may appoint another in his place.

Ibid. sec. 111. 1860, art. 81, sec. 133. 1847, ch. 222, sec. 3.
1874, ch. 483, sec. 122.

126. The appraisers shall return the inventory, when com-
pleted, to the executor or administrator, whose duty it shall
be to return the same to the office of the register of wills, to
which the inventory of the personal estate is returnable, and
within the same time and under like penalty, and shall make
oath that said inventory or inventories is or are a true and
perfect inventory or inventories of all the real estate of the
deceased, within this State, that has come to his knowledge,
and that, should he thereafter discover any other real estate
belonging to the deceased, in this State, he will return an
additional inventory thereof.

Ibid. sec. 112. 1860, art. 81, sec. 134. 1847, ch. 222, sec. 4.
1874, ch. 483, sec. 123.

127. The appraisement thus made shall be deemed and
taken to be the true value of the said real estate upon which
the said tax shall be paid.

Ibid. sec. 113. 1860, art 81, sec. 135. 1844, ch. 237, sec. 5. 1846,
ch. 344, sec. 2. 1874, ch. 483, sec. 124. 1904. ch. 222.

128. The amount of said tax shall be a lien on said real
estate for the period of four years from the date of the death
of the decedent, who shall have died seized and possessed
thereof.

Ibid. sec. 114. 1860, art. 81, sec. 136. 1847, ch. 222, sec. 5. 1874,
ch. 483, sec. 125. 1904, ch. 222.

129. The executor or administrator shall collect the same
from the parties liable to pay said tax or their legal represen-
tatives within thirteen months from the date of his administra-
tion, and pay the same to the register of wills of the county
or city in which administration is granted; and if the said