INDEX.

1847.

COLLATERAL INHERITANCES, &c.—

Chap.

Sec.

county granting administration, to ap-

point two disinterested persons, to va-

lue, &c., the real estate, &c., and court

shall appoint the same appraisers to va-

lue the real, as the personal estate, form

of warrant &c., the same as prescribed

by act of 1798, chap. 101, except the

words real estate, shall be inserted in-

stead of the words goods, chattels and

personal estate, and the words price of

property instead of the word 'article,' ap-

praisers to take same oath as prescribed

by said act of 1798, &c., where estate

lies in more than one county, and it be

not convenient for appraisers to visit

the county, &c., court may appoint two

appraisers in said county, &c.,

222

1

How vacancies are filled, &c.,

"

2

Appraisers to deliver inventory, when

completed to executor, &c., executor to

return the same to same office, in which

he is bound to return inventory of per-

sonal estate, within the time and under

like penalty as prescribed by said act of

1798, to take an oath that said invento-

ry is true, &c., to return additional in-

ventory, it he discover other real es-

tate, &c.,

"

3

The appraisement, &c., subject to

the tax of 2½ per cent on $100, impos-

ed by act of 1844, chap. 237, shall be

deemed true, value of such estate, &c.,

"

4

The executors, &c., to collect said

tax, within thirteen months from date

of letters, &c., and immediately pay

over the same to Register of Wills, &c.,

in case of failure, Orphan's court to or-

der executor to sell for cash such of said

real estate, &c., as may be necessary to

pay said lax, &c., upon purchase mo-

ney being paid, executor to execute

deed, &c.,

"

5

Where Orphan's court have deter-

mined the proportion of lax to be paid,

&c. under act of 1846, ch. 334, sec. 1,

if parties refuse to pay to executor,

&c., within 30 days from decree, said