INDEX.

1845.

Chap.

Sec.

COLE, JOHN

— Treasurer to pay to order of, $41, 66,

one-half of a fine imposed on John Hol-

land, &c. due him as informer, &c.

338

COLLATERAL

INHERITANCES, DISTRIBU-

TIVE SHARES AND LEGACIES—

Every executor and administrator, to

whom letters shall be granted, shall with-

in thirteen months, &c. from the date, #c.

and before the legacies, &c. subject to a

tax under the act of 1844, chapter 237,

and paid over, &c., to pay to register of

wills the tax imposed, &c., register to

give receipts and account, &c., and in case

of failure on the part of executor, &c. bis

commission to be disallowed, &c.

202

1

Where real estate is liable to the tax

imposed by act of 1844, ch 237, orphans'

courts to issue summons, etc. to the parties

•entitled, etc. summons to be issued within

two months from grant of letters, to ap-

pear, etc. to put a fair valuation on said

real estate, etc. to pay register of wills,

amount of tax, etc.

"

2

Upon failure of parties, etc. to pay etc.,

to forfeit and pay double the amount of

said tax with interest, etc., to be recover-

ed, etc, register to give notice of failure

to treasurer, etc.

"

3

Said tax to constitute a lien on the real

\

estate, etc. in the hands of devisee or heir,

etc., in case devisee, etc. is a minor, the

estate to be charged with the amount of

tax at the rate of 6 per cent, etc.

"

4

Registers of wills on the first days of

July and January, etc. to account with on

oath, and pay into treasury, all money re-

ceived, etc., retaining 2½ per cent, com-

mission, etc., in case of failure to account,

etc. treasurer to give notice to Attorney

General, etc., bond put in suit, etc., recov-

ery upon the bond, evidence of misbeha-

viour, and ipso facto remove, etc. to forfeit

commission, etc.

"

5

COLLECTORS

AND SHERIFFS OF COUNTY

AND STATE TAXES— See County

Courts.