Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1846-04-30
PUBLISHED BY AUTHORITY.

Of Maryland, relative to the Revenue ofte State.
| PUBLISHED BY AUTHORITY.
4 SUPPLEMENT to the Act passed at
"a December session, eighteen hundred
and forty-four, chapter two hundred and
Ithirty-seven, entitled can act imposing a.
tax on Collateral Tnheritances, Distributive
Shares and Legacies to aid in paying the
Debts of the State.'
SECTION 1. Be 1t enacted by the General
assembly Of Maryland, That from and af-
ter the first day of January next, it shall
be the duty of all and every executor and
executors, administrator and administrators,
to whom letters testamentary or of admin
lstratlon shall be granted, within thirteenI
months, or sooner if practicable, from the
date of their letters, and also before the le-
gacles or distributive shares subject to tax
under the provisions of the act to which,
this is supplement, are paid over to the
party or parties entitled thereto, to pay to-
the Register of Wills, as directed by the
said act, the tax thereby imposed, for which
the said Register shall give receipts, agree
| ably to the said original act, and account
and pay the same into the Treasury, as is
hereinafter directed, and in case of failure
on the part of any such executor or exec
utors, administrator or administrators, to
comply with the provisions of this or the
original act, the commission to which would
otherwise be allowed him, her or them shall
be forfeited and disallowed by the Orphans
Court.
Sec. 2. find be 1t enacted, That in all
cases where real estate of any kind or de-
scription is, or shall be liable to the tax
imposed by the said original act, it shall be
the duty of the Orphans's court to issue a
summons or summonses to the parties en-
titled Of full age and the guardians of such
as are minors, the said summons to be is
sued within ten months from the grant Of
letters testamentary or of administration, or
probate of the will, requiring the said par
ties or their guardians to appear before the
Court issuing the same within three months
from the date of the summons, and the said
courts shall then proceed by interrogations
10 the parties entitled or to their guardians,
or otherwise, to put a fair and just valuation
on said real estate, according to the market
price thereof, and thereupon the said par
ties or their guardians shall pay to the Re-
gister of Wills the amount of the tax on the
said real estate, for which the said register
shall give receipts as aforesaid; provided,
however, that in all cases where the said
real estate has been assessed, and the assess
ment value Of the estate liable to be taxed
as aforesaid can be ascertained by the said
courts, they shall be governed thereby in
placing valuation on the same, for the pur-
poses Of this act.
SEC. 3 find be 1t enacted, That if the said
parties or their guardians shall fail or neg
lect to pay as aforesaid, to the Register of
Wills as directed by the preceding section,
for the space of three months after the said
Orphans Court shall have fixed and deter
mined the value of the estate to be taxed,
the party SO failing or neglecting, or his, or
her, or their guardians, as the case may be-,
shall forfeit and pay the amount Of the said
tax with interest thereupon at the rate of
fifteen per centum per annum until paid, to
be recovered by action of debt in the coun-
ty court of the county, or OF Howard Dis
trict, where the letters were granted, which
court shall have jurisdiction thereof, the
suit to be instituted in the name of the State,
and to be tried and decided at the first term,
unless for satisfactory cause shown to the
court, and it is hereby made the duty of the
Register of Wills to give notice of such
failure to the Treasurer, who shall there
upon direct the Attorney General, or his
deputy for the proper county, or of Howard
District, to institute the proper proceedings
for the recovery of the amount of the said
forfeiture.
SEC. 4. find be 1t enacted, That the said
tax shall constitute and be lien on the real
estate subject thereto, in the hands of the
devisee or devisees, or the heir or heirs at
law and those claiming under him, her, or
them, until the same shall be fully paid and
satisfied; provided, that in case the devlsee
or heir at law liable to the tax is minor;
the estate should only be charged with the
amount of tax with interest at the rate OF
six per centum per annum until paid
SEC. 5. find be 1t enacted, That it shall
be the duty of the several and respective
Registers of Wills, on the first days of July
and January in each and every year after
the passage of this act, to account with, up
on oath, and pay into the Treasury, all sums
received by them under the provisions of
this act and the act to which this is sup
pIement, for which their official bonds shall
be liable, retaining for their compensation a
commission of two and half per centum
on the amount so paid, and in case the said