2470 INDEX.

REVENUE AND TAXES— Continued.

ART.

SEC.

PAGE.

Court may appoint appraiser in, place

of appraiser who fails to act.

81

125

1837

Administrator oi executor to return

inventory like inventory of per-

sonal estate . . ....

81

126

1837

Appraisement to be taken to be true

value of estate

81

127

1837

Tax to be a hen for what period .

81

126

1837

Executor or administrator to collect

same and pay to register or sell the

property . . .... ....

81

129

1837

Method of ascertaining where the

property is devised for life, with

remainder over

81

130

1838

Property subject to such tax; ascer-

tainment of value

81

131

1839

Estate to be sold in case of default in

payment of the tax ...

81

132

1839

Bond of executor or administrator to

be liable f or . ....

81

133

1840

Letters may be revoked and bond

sued for neglect ... ... ...

81

134

1840

Administrator d. b. n. or c. t. a to

have same powers and duties; be

subject to same liability for such

tax. . . ....

81

135

1840

Where pioperty is subject to this tax,

summons to parties entitled to ad-

minister to show cause why they

do not administer.

81

136

1840

Court may appoint administrator

81

137

1841

Applicant for letters testamentary, or

of administration, to answei under

oath whether he knows of any prop-

erty of decedent liable to this tax.

81

138

1841

Register to give duplicate receipts to

parties paying the tax... . ......

81

139

1841

Clerks and registers to account quar-

terly with the State treasurer; corn-

mission........

81

140

1842

Penalty for failure to so account

81

141

1842

PRIORITY OF STATE'S LIEN.

To date from commencement of suit ;

grant of right of way not to be

affected .... .....

81

142

1842