ALBERT C. RITCHIE, GOVERNOR. 679

gift or sale, made or intended to take effect in possession after
the death of the grantor, bargainer, devisor, or donor, and
there is no trustee or other person to make distribution 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 author-
ized to institute suit for and on behalf of the State of Mary-
land in any court of competent jurisdiction.

127. 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 last preceding section, 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 pro-
visions of the preceding section, to apply for the appointment
of at least two appraisers to value any such estate that may
come to his attention, for the purpose of determining the
amount of tax due and payable hereunder, and the tax so ascer-
tained 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 determined to be due, and for the
non-payment of said tax or the penalty, the Register of Wills
is authorized to cause suit to be instituted in the name of the
State of Maryland through the Attorney General in any court
of competent jurisdiction.

128. In all cases where application is made to the Orphans⁷
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 applica-
tion 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.