ART. 81] COLLATERAL INHERITANCE TAX. 1841

the person who died seized and possessed thereof, within ninety
days after the death of said person the orphans' court of the
county in which such administration should be granted shall
issue a summons for the parties entitled to administration to
show cause wherefore they do not administer; provided, how-
ever, that when any real estate shall be subject to said tax and
no administration has been taken on the estate of the person
who died seized thereof, the orphans' court of the county where
said real estate shall be situate may, on the application of any
one interested in said real estate, appoint appraisers to value
the same as provided by the preceding sections of this article,
and the amount of said tax may be paid to the register of wills
of the county where the said application shall be made.
State v. Dalrymple, 70 Md. 295.

1888, art. 81, sec. 121. 1860, art. 81, sec. 143. 1847, ch. 222, sec. 10.
1874, ch. 483, sec. 132.

137. If the parties entitled by law to administration do not
administer within a reasonable time to be fixed by the said
court, or if they be incapable, or being capable if they decline or
refuse to appear on proper summons or notice, administration
shall be granted to such person as the court may deem proper.

State v. Dalrymple, 70 Md. 295.

Ibid. sec. 122. 1860, art. 81, sec. 144. 1847, ch. 222, sec. 10.
1874, ch. 483, sec 133.

138. In all cases where application is made to the orphans
court or register of wills of any county or the city of Balti-
more for letters testamentary or of administration, the said
court or register shall inquire of the person making application
whether he knows or believes that there is any real estate of
the decedent liable to the collateral inheritance tax, and the
answer of such applicant shall be given on oath if the court or
register requires it.

Ibid. sec. 123. 1860, art. 81, sec. 145. 1844, ch. 184, sec. 4.
1874, ch. 483, sec. 134.

139. The register of wills shall give to the person paying
the collateral inheritance tax imposed by this article duplicate
receipts for said tax, one of which shall be forwarded by said
person to the treasurer to be by him preserved, and copies
thereof shall be evidence in suit upon the bond of said register.