164 LAWS OF MARYLAND. [CH. 90

preceding section, it shall be and become the duty of the
Register of Wills of the county or city in which the inven-
tory shall have been filed, under the provisions of the pre-
ceding 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 Regis-
ter 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 addi-
tional sum equal to 25% of the amount of tax so deter-
mined 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
Orphans' Court or Register of Wills of any county or the
City of Baltimore for letters testmanetary or of adminis-
tration the said Court or Register shall inquire of the per-
son making application whether he knows or believes that
there is any real estate of the decedent liable to the
inheritance tax, and the answer of such applicant
shall be given on oath if the Court or Register requires it.

129. The Register of Wills shall give to the person pay-
ing the inheritance tax imposed by this sub-title a receipt
for said tax, which shall discharge such person from lia-
bility for such tax so receipted for.

131. It shall be the duty of the several clerks and the
several registers of wills in this State to account with and
pay to the Treasurer monthly all sums of money received
by them respectively, for which the clerks shall be allowed
a commission of one per centum, and the Register of
Wills shall be allowed a commission of five per
centum upon the amount of said inheritance tax,
and the said clerks shall be allowed a commission of
five per centum, and the Register of Wills shall be allowed
a commission of twenty-five per cent, upon the amount re-
ceived of the tax on official commissions and executors'
commissions, respectively, so paid over.

SEC. 4. Be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the