678 LAWS OF MARYLAND. [CH. 226

123. The powers and duties of an administrator de bonis
non, or with the will annexed, shall be the same under this
sub-title as those of an executor, and he shall be subject to
the same liabilities.

124. In all cases where any estate, real, personal or mixed,
shall be subject to the collateral inheritance tax imposed by
this Article and no administration is taken out on the estate
of the person who died seised 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,
however, 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 seised 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, ap-
point appraisers to value the same as provided by the preced-
ing section 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.

125. 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 of they decline
or refuse to appear on proper summons or notice, administra-
tion shall be granted to such person as the court may deem
proper.

126. In all cases where estates of any interest therein pass,
and there is no formal administration subject to the jurisdic-
tion of any court, it shall be the duty of every trustee or other
person making distribution of any such estate, real, personal
or mixed, subject to the collateral inheritance tax imposed by
this Article, to file in the Orphans' Court of the county or
city where the person who died seised or possessed of such
estate, had his or her residence at the time of his or her death,
or in case of real estate, in the Orphans' Court of the county
or city in which the real estate is situated, within ninety (90)
days after the death of such person, a full and complete in-
ventory of the property which is subject to the collateral in-
heritance tax imposed by this Article, and which said trustee
or other person making distribution thereof is about to distrib-
ute; and in all such cases where any such estate or any interest
therein passes by reason of any deed, will, grant, bargain,