1847.

LAWS OF MARYLAND.

CHAP. 222.

Passed
March 8, 1848.

CHAPTER 222.
An act entitled, a further supplement to the act entitled,
an act imposing a tax on Collateral Inheritances, Dis-
tributive Shares and Legacies, to aid in paying the
debts of the State, passed at December cession eigh-
teen hundred and forty-four, chapter, two hundred
and thirty-seven.

Inventories to
be returned.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That in all cases where real estate of any kind
or description of any testator or intestate is or shall

be liable to the tax imposed by the aforesaid act passed

at December session eighteen hundred and forty four,
chapter two hundred and thirty-seven, an inventory in
case the estate lies in one county or inventories in case
the estate lies in more than one county, shall be made
of the same and returned to the office granting the ad-
ministration, and tor the purpose of making said inven-
tory or inventories and of ascertaining the clear value
of such estate or estates so liable to said tax as afore-

Orphans court
to appoint ap-
praisers.

said, it shall be the duty of the orphans court of the
county in which administration is granted to appoint
two disinterested persons of discretion, not related to
the deceased nor to any of the parties in interest, to value
and appraise all the real estate of such deceased per-
son within the State of Maryland, and the court shall
appoint the same appraisers to value the real estate as
they may appoint to appraise the personal estate, and
the form of the warrant or warrants to be issued to
which appraisers shall be the same as is prescribed by
the act of seventeen hundred and ninety eight, chapter
one hundred and one, to be issued to appraisers of per-
sonal estate, except; that the words real estate shall be in-
serted in said warrant instead of the words goods, chattels
and personal estate, and the words price of property in-
stead of the word article, and the appraisers before

Oath and duty
of appraisers.

they proceed to act shall take the same oath or affir-
mation, as the case may be, as is prescribed by said act
of seventeen hundred and ninety-eight in regard to the
appraisers of personal estate, except that the words
real estate shall be substituted for the words goods,
chattels and personal estate, and the duties and pro-
ceedings of the appraisers appointed under this act
shall be the same in every respect in regard to the real
estate, as are prescribed by the said act of seventeen hun-
dred and ninety-eight in regard to appraisers of per-
sonal estate, and in case the estate or property lies in