1845.

LAWS OF MARYLAND.

CHAP. 202.

Heal estate li-
able to the tax,
&c. issue sum-
mons.

SEC. 2. And be it enacted, That in all cases, where
real estate, of any kind or description, is or shall be lia-
able to the tax imposed by the said original act, it shall
be the duty of the orphan's courts to issue a summons or
summonses to the parties entitled, of full age, and to the
guardians of such as are minors, the said summons to be
issued within ten months from the grant of letters testa-
mentary or of administration or probate of the will, re-
quiring the said parties or their guardians to appear be-
fore the court issuing the same, within three months from
the date of the summons, and the said courts shall then
proceed by interrogatories to the parties entitled, or to
their guardians or otherwise, to put a fair and just valu-
ation on said real estate, according to the market price
thereof, and thereupon, the said parties or their guardians,
shall pay to the register of wills the amount of the tax
on the said real estate, for which the said register shall

Proviso.

give receipts as aforesaid; provided however, that in all
cases where the said real estate has been assessed, and
the assessment value of the estate liable to be taxed as
aforesaid, can be ascertained by the said courts, they
shall be governed thereby in placing a valuation upon
the same, lor the purpose of this act.

Fail or neglect
to pay.

SEC. 3. And be it enacted, That if the said parties
or their guardians, shall fail or neglect to pay as afore-
said, to the register of wills, as directed by the preced-
ing section, for the space of three months, after the said
orphan's court shall have fixed and determined the value
of the estate to be taxed, the party so failing or neglect-
ing, or his, her or their guardian, as the case may be,

Forfeit.

shall forfeit and pay double the amount of the said tax,
with interest thereupon, at the rate of fifteen per centum
per annum, until payed, to be recovered by action of
debt, in the county court of the county, or of Howard
District, where the letters were granted, which court
shall have jurisdiction thereof, the suit to be instituted in
the name of the State, and to be tried and decided at the
first term, unless for satisfactory cause shown to the
court, and it is hereby made the duty of the register of

Register of
wills to give
notice.

Lien.

wills to give notice of such failure to the treasurer, who
shall thereupon direct the Attorney General or his dep-
uty, for the proper county, or of Howard District, to in-
stitute the proper proceedings for the recovery of the
amount of the said forfeiture.

SEC. 4. And be it enacted, That the said tax shall
constitute and be a lien on the real estate subject thereto,
in the hands of the devisee or devisees, or the heir or