428 LAWS OF MARYLAND. [CH. 242

inheritance tax imposed by this Article, and which said trus-
tee or other person making distribution thereof is about to
distribute; and in all such cases where any such estate or
any interest therein passes by reason of any deed, will, grant,
bargain, gift or sale, made or intended to take effect in pos-
session after the death of the grantor, bargainer, devisor or
donor, and there is no trustee or other person to make distri-
bution thereof, it shall be the duty of the person receiving
such estate or any interest therein, to file the inventory within
the time and in the manner hereinabove provided. Upon
the filing of the inventory as required by this Section, the
Orphans' Court shall appoint at least two appraisers to value
the property listed in any such inventory for the purpose of
determining the amount of tax due and payable hereunder;
and the tax so ascertained to be due shall become payable at
once to the Register of Wills, for the non-payment of which
he is authorized to institute suit for and on behalf of the
State of Maryland in any Court of competent jurisdiction.

143-B. Whenever any estate, real, personal or mixed, shall
be subject to the collateral inheritance tax imposed by this
Article, and there is no formal administration of such estate
subject to the jurisdiction of any Court, and no inventory is
filed as required by the preceding Section 143-A, it shall be
and become the duty of the Register of Wills of the County
or City in which the inventory should have been filed, under
the provisions of the preceding section, to apply for the ap-
pointment of at least two appraisers to value any such estate
that may come to his attention, for the purpose of deter-
mining the amount of tax due and payable hereunder, and
the tax so ascertained to be due shall become payable at once
to the Register of Wills, and in addition thereto the person
or persons liable for the payment of said tax shall be and
become liable by way of a penalty, for the payment of an
additional sum equal to 25% of the amount of tax so deter-
mined to be due, and for the non-payment of said tax or the
penalty, the Register of Wills is authorized to institute suit
on behalf of the State of Maryland in any Court of com-
petent jurisdiction.

SEC. 3. And be it further enacted, That this Act shall
take effect on the first day of June, 1927.

Approved April 1, 1927. ...