270 LAWS OF MARYLAND. [CH. 124

ceiving such estate or any interest therein, to file the in-
ventory 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 inven-
tory 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 nonpayment of which he is authorized to in-
stitute suit for and on behalf of the State of Maryland in
any court of competent jurisdiction.

127. Whenever any property shall pass subject to the
inheritance tax imposed by this sub-title, and there is no
formal administration of such estate subject to the juris-
diction 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 shall have been filed, under the provisions 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
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
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.

SEC. 2. And be it enacted by the General Assembly of
Maryland, That a new section be, and the same is
hereby added to Article 81 of the Code of Public General
Laws of Maryland, 1935 Supplement, title "Revenue and
Taxes, " sub-title "Inheritance Tax, " said new section to be
known as Section 132-A, to follow immediately after Sec-
tion 132, and to read as follows:

132-A. Every executor or administrator granted letters
of administration by any Orphans' Court within this State
upon the estate of a non-resident decedent, shall file with
the Register of Wills an itemized statement of all the dece-
dent's property in this State and the appraised value there-