674 LAWS OF MARYLAND. [CH. 226

108. Every executor 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 commissions.

109. In all cases where real estate of any kind is subject
to the said tax, the Orphans' Court of the county in which
administration 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; and this appraisement shall likewise be subject to
confirmation or modification by said Orphans⁷ Court, for good
cause shown. 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
personal estate, except that the words "real estate" shall be
substituted for the words "goods, chattels, and personal
estate, " and their duties and proceedings shall, in every re-
spect, be the same as those of the appraisers of personal estate.

110. 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.

111. The inventory of the real estate shall be entirely sep-
arate and distinct from that of the personal estate.

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

113. The appraisers shall return the inventory, when com-
plete, to the executor, 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 he shall make oath that said inventory
or inventories is or are a true and perfect inventory or inven-
tories of all the real estate of the deceased, within the 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.

114. 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.