LAWS OF MARYLAND.

1844.

keeping a record thereof, on the account filed by such ex-
ecutors or administrators, which shall be a Full discharge
of the executors or administrators so paying for the amount
of such receipt; and when any species of property, other
than money or real estate, shall pass as aforesaid, the tax
or duty shall be paid on the appraised value thereof, as
filed in the register's office of the proper county, and all

CHAP. 287.

executors and administrators, shall have full power and au-
thority to sell if necessary so much of said property as will
enable him, her or them, to pay said tax or duty, distribu-
ting any balance left in their hands, as is or may be direct-
ed by law, and the amount of the said tax or duty shall be
paid over as before directed; and moreover, it is hereby
made the duty of all executors and administrators to lodge
information with the levy court, or commissioners of the
county, or Howard district, or the appeal tux court of
Baltimore, of any and all real estate of every kind, of
which their respective testators or intestates have died
seized or possessed, and which has passed to any person
or persons, or bodies politic or corporate, in trust or other-
wise obtained, other than those mentioned in the first sec-
tion of this act, without delay, from the time the same has
come to his, her or their knowledge,

Executors and
administrators
have power to
sell property
to pay tax or

duty.

SEC. 3. And be it enacted, That it shall be the duty of
the said register, on the first days of January, April, July
and October, in each and every year, to pay over to the
Treasurer of this State, all sums of money paid to and re-
ceived by them under the provisions of this act; and on
failure, their bonds shall be liable to be put in suit, and a
recovery had thereon, for the amount which they may so
fail to pay over, with interest at the rate of ten per centum
per annum, from the time of such default.

All sums of
money to be
paid to the
Treasurer.

SEC. 4. And be it enacted, That it shall be the duty of
the respective levy courts, of commissioners of the tax of
the several counties, and of Howard district, and the ap-
peal tax court of Baltimore, in each and every year, com-
mencing with the first day of June next, diligently to en-
quire after and take an account of all real estates, which
may be liable to the tax or duty under the provisions of
this act, otherwise than as mentioned in the first section of
this act, and also of any such estate or estates, which may
have come to their knowledge upon the information of any
executor or executors, administrator or administrators, or
otherwise; and the said levy courts or commissioners, and

Levy courts,
&c. take an
account of real
estates liable
to the tax.

the appeal tax court, shall put a fair and just valuation on
the same, according to the market price thereof, and when
the first annual assessment or tax is imposed for the coun-
ties, district, and the city of Baltimore, the said levy
courts, commissioners, and mayor and city council of Bal-

Fair and just
valuation.