INDEX.

1844

Chap.

Sec.

COLLATERAL INHERITANCES, &c—

of the State, as hereinafter directed, provi-

ded, that no estate valued at less than $100

shall be subject to tax, &c.

237

1

Every executor and administrator, &c.

shall before he, &c. pay any legacy or dis-

tribute the shaies, &c.,passing as aforesaid,

pay to register of wills, &c, whose bonds

shall be liable therefor, two and one half

per cent, out of $100 they may hold, &c.

for the use of the State, for which pay-

ment register to give duplicate receipts,

one to be forwarded by executors, &c. to

Treasurer, said register keeping a record

thereof on the account filed, &c, to be a

full discharge of thu executor, &c. so

paying, for the amount of such receipt,

&c., executors, &c. to have power to sell

property to pay said taxes, &c. to lodge

information with levy court, &c. of any

real estate, &c. which has passed to any

person other than, those mentioned in 1st

section, &c.

"

2

Registers to pay to Treasurer o» first

days of January, April, July and October,

in each year, all sums of money, received

by them under this act, on failure, bond

to be put in suit, &c.

"

3

Levy courts, &c. and appeal tax court

every year commencrng with 1st January,

to enquire after and take account of all

real estates, &c. under this act, o;her than

is mentioned in 1st section, &c. and said

courts shall put'a fair valuation according

to market price, and when said annual as-

sessment of tax is imposed, said courts

&c.. shall impose tax on said real estate of

two and one half per cent, on every $100.

"

4

Amount of tax a lien on said real es-

tate, &c.

"

5

Every jegister, &c. in addition to oath

now required, to take additional oath, &c.

to comply with the provisions of this act,

register of wills to administer oaths, &c..

and record the same, &c.

"

6