1847

LAWS OF MARYLAND.

CHAP. 222.

to the register of wills of the county in which adminis-
tration is granted, for the use of the State, and in case
the party or parties who are liable or bound to pay said
tax shall neglect or fail to do so within the period afore-
said, it shall be the duty of the orphans court of the
county in which the administration is granted to order
the executor or administrator to sell for cash such of
the said real estate so liable for said tax as aforesaid
as may be necessary to pay said tux and all the ex-
penses of said sale, including the commission of the exe-
cutor or administrator on such sale, and after the report
of said sale, the ratification thereof by said court,
and upon the purchase money being all paid, the said
executor or administrator may then execute a valid deed
for the estate so sold and not before.

Course of pro-
cedure when
parties neglect
to pay the tax.

SEC. 6. And be it enacted, That in all cases where
the orphans court have determined the proportion of
tax to be paid by any party or parties under the act of
December session eighteen hundred and forty-six, chap-
ter three hundred and forty-four, section one, if the
party or parties shall refuse or neglect to pay the same
as adjudged and determined by said court, to the execu-
tor or administrator within thirty days from the time
of such decree, then it shall be the duty of said court to
order and direct the executor or administrator to sell
all the right, title and interest of such party so refusing
or neglecting to pay as aforesaid, of, in and to said
estate or properly, or so much thereof as may by said
court be deemed necessary to pay his or her proportion
of the amount of tax or duty so ordered by said court
to be paid as afore»aid, together with all expenses of
said sale.

Bond of exe-
cutor liable for
taxes.

SEC. 7. And be it enacted, That the bond given by
the executor or administrator shall at all times be lia-
ble for any money or tax he may collect under this act,
as well as under the act, of eighteen hundred and forty-
four, chapter two hundred and thirty-seven, or for the
proceeds received by him from any sales of any estate
made in pursuance of the powers given by this or the
aforesaid act.

In case or ne-
glect, court to
revoke letters.

SEC. 8. And be it enacted, That in case the execu-
tor of administrator shall refuse or neglect to perform
any of the duties imposed on him by this act, the
orphans' court of the county in which the administra-
tion was granted may revoke his letters testamentary
or of administration, and appoint a new administrator in
his place, and his bond shall be liable, and the same
proceedings shall also be had by the said orphans