1372 LAWS OF MARYLAND. [CH. 782

immediately after Section 237 of said Article 93, and to be
known as Sections 237A, 237B, 2370 and 237D, providing
for the filing of an inventory and the appraisal of real
estate situated in this state and owned by a decedent; to
renumber Sections 112, 113 and 114 of Article 81 of said
Code, as Sections 117, 118 and 119 of said Article, respec-
tively; and to repeal and re-enact, with amendments, Sec-
tion 120 of said Article 81, sub-title "Inheritance Tax" pro-
viding for the calculation of the inheritance tax with respect
to the real estate of a decedent.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 115 to 119, inclusive, of Article 81 of the
Annotated Code of Maryland (1939 Edition), title "Revenue
and Taxes", sub-title "Inheritance Tax", be and the same are
hereby repealed, and four new sections be and they are hereby
enacted in lieu thereof, said new sections to be added to Ar-
ticle 93 of said Code, title '"Testamentary Law", sub-title "In-
ventory and List of Debts", to follow immediately after Sec-
tion 237 of said Article 93, to be known as Sections 237A,
237B, 237C and 237D, and to read as follows:

237A. In all cases where a decedent dies seized and pos-
sessed of real estate situate in this State, the Orphans' Court
of the county in which administration is granted shall ap-
point the same persons who may have been appointed to value
the personal estate to appraise and value all the real estate
of the deceased within this State, and this appraisement shall
be subject to confirmation or modification by said Orphan's
Court, for good cause shown. The form of the warrant to such
appraisers shall be the same as to appraisers of personal prop-
erty, except that the words "real estate" shall be inserted
therein instead of the words "Goods, chattels and personal
estate", and the words "piece of property" instead of the word
"article", and the appraisers shall take the oath prescribed for
appraisers of personal estate, except that the words ureal
estate" shall be substituted for the words "Goods, chattels
and personal estate", and their duties and proceedings shall,
in every respect, be the same as those of the appraisers of
personal estate.

237B. On the death or refusal of any appraiser to act, the
Court may appoint another in his place. If the estate or prop-
erty lies in more than one county and it is not convenient for
the appraisers to visit the other county, the court may ap-
point two appraisers in said other county.

237C. The appraisers shall return the inventory, when com-
plete, to the executor, whose duty it shall be to return the