HARRY W. NICE, GOVERNOR. 163

of the person who died seized thereof, the Orphans' Court
of the county where said real estate shall be situated may,
on the application of any one interested in said real estate,
appoint appraisers to value the same as provided by the
preceding section of this sub-title, and the amount of said
tax may be paid to the register of wills of the county where
the said application shall be made.

126. In all cases where estates or any interest
therein pass, and there is no formal administration subject
to the jurisdiction of any court, it shall be the duty of
every trustee or other person making distriction of any
such estate, real, personal or mixed, subject to
the inheritance tax, imposed by this sub-title to
file in the Orphans' Court of the county or city
where the person who died seized 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 inventory of the property which is sub-
ject to the inheritance tax imposed by this sub-
title and which said trustee or other person mak-
ing 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 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 be-
come 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 com-
petent jurisdiction.

127. Whenever any estate, real, personal or mixed,
shall be subject to the inheritance tax imposed
by this sub-title, and there is no formal admin-
istration of such estate subject to the jurisdiction of any
court, and no inventory is filed as required by the last