PHILIP F. THOMAS, ESQUIRE, GOVERNOR.

1847.

more than one county, and it should not be convenient
for the appraisers to visit the county where the estate or
property lies for the purpose of examining the estate
lying in said county and to value the same, the said
court may appoint two appraisers in said county or
counties, as the case may be, tor that purpose, and the
inventory of the real estate required to be made in pur-
suance of this act shall be entirely separate and distinct
from the inventory of the personal estate.

CHAP. 222.

SEC. 2. And be it enacted, That on the death, re-
fusal or neglect to act of any appraiser appointed in

nursuance of this act, another warrant or warrants may
forthwith issue in its stead, and as often as may be
deeded necessary and proper.

Vacancies—
how filled.

SEC. 3. And be it enacted, That it shall be the duty
of all appraisers appointed in pursuance of this act,
when they shall have completed said inventory or in-
ventories, to deliver the same forthwith to the exe-
cutor or administrator of the deceased, and it shall there-

upon be the duty of said executor or administrator to
return the same to the same office in which he is bound
to return the inventory of the personal estate, and
within the time and under the like penalty prescribed

by the said act of seventeen hundred and ninety-eight,
for the return of the inventory of the personal estate,
and he shall also take an oath or affirmation, that said
inventory or inventories is or are true and perfect in-
ventory or inventories of all the real estate of the said
deceased within the State of Maryland that has come
to his knowledge, and that should he thereafter dis-
cover any other real estate belonging to the deceased in
said State, he will return an additional inventory
thereof.

Appraisers to
deliver inven-
tory to admin-
istrator, who
is to return it
to court under
oath.

SEC. 4. And be it enacted, That the appraisement so
ascertained of the said real estate subject to the tax or
duty of two and one-half per centum on every hundred
dollars imposed by said act of eighteen hundred and
forty-four, chapter two hundred and thirty-seven, shall
be deemed and taken at the true and clear value of
such estate or estates upon which said tax shall be
paid.

Tax imposed
by ch. 237, of
1844, deemed
true value.

SBC. 5. And be it enacted, That it shall be the duty
of the executor or administrator to collect from the

party or parties who is or are liable for or bound to pay
said tax, or his, her or their legal representative the
amount thereof within thirteen months from the time of
the date of his letters testamentary or of administration,
as the case may be, and immediately pay over the same

Executor, &c.
to collect and
pay over the

tax.