PHILIP F. THOMAS, ESQUIRE, GOVERNOR.

1847.

court against the executor or administrator whose let-
ters are revoked as aforesaid, as are now prescribed by
law in cases where an executor's or administrator's
letters are revoked for any other cause.

CHAP. 222.

SEC. 9. And be it enacted, That the duties, powers
and proceedings of an administrator de bonis non, or
of an administrator with the will annexed, or of an ad-
ministrator de bonis non with the will annexed, shall be
the same under this act in every respect as are herein-
before prescribed for an executor or administrator, and
he shall be subject to the same liabilities and to like
penalties in every particular for neglect or refusal to
perform the duties imposed by this act.

Duties and lia-
bilities of ad-
ministration.

SEC. 10. And be it enacted, That in all cases where
any estate, real, personal or mixed is or shall be liable
or subject to the tax imposed by the said act of eigh-
teen hundred and forty-four, chapter two hundred and
thirty-seven, and no letters testamentary or of adininis-

tration are taken out on the estate of the person who
may die seized and possessed thereof within ninety
days after the death of said person, it shall be the duty
of the orphans court in which administration should
be granted to issue a summon or summons for the
party or parties entitled to letters testamentary or of ad-
ministration, to shew cause wherefore they do not ad-
minister, and if the party or parties entitled to letters
testamentary or of administration, according to the act
of seventeen hundred and ninety-eight, chapter one
hundred and one, do not administer within a rea-
sonable time to be fixed by said court, or if they be
incapable,or being capable if they decline or refuse to ap-
pear on proper summons or notice, then administration
shall be granted to such person or persons as the said
court may deem proper, and in all cases where applica-
tion is made to the judges of the orphans court or the
register of wills of any county or of Howard district
for letters testamentary or of administration, it shall be
the duty of the said judges or register of wills, as the
case may be, to inquire from the person making said ap-
plication whether he knows or believes that there is any
real estate of the testator or intestate liable to the tax
imposed by the act of eighteen hundred and forty-four,
chapter two hundred and thirty-seven, and its supple-
ments, and the answers of said applicant shall be given
on oath, if the said judges or register of wills should
so require.

Where there
is property li-
able to this
tax, and per-
sons entitled
to administer
fail to do so.

SEC. 11. And be it enacted, That it shall be the
duty of the several and respective orphans courts of

Inventories to
be returned in
the time limit-
ed by law.