Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1848-04-27
LAWS OF MARYLAND.
NO. III.
Passed by the General assembly Of Maryland, at their
session achich commenced on the last yuonday
Of December, lS47.
No. 222.

of December, 1s47.
\ N ACT entitled A Further Supplement to the
Aact entitled, an act imposing a tax on Collate-
raj lnheritances, dstrbutive Shares and Legacies,
to aid in paying the debts of the State, passed al
December session, eighteen hundred and forty-four
chapter two hundred and thrty-seven.
SECTION |. Be 1t enacted By the General assembly
Of .Marland That in all cases where real estate of
any kind description, of any testator intestate
is shall be liable to the tax imposed by the a.
foresaid Act, passed at December Session, eighteen
hundred and orty-four, chapter two hundred and
thirtyseven, an inventory in case the estate lies in
one county, or inventories in case the estate lies
in than one county, shall be made of the
same and returned to the office granting the.
administration and for the purpose of making
said inventory inventories, and of ascertain
ing the clear value of such estate or estates so
liable to said tax aforesaid, it shall be the du
ty of the Orphans Court of the county in which
administration is granted to appoint two disinte-
rested persons of discretion not related to the de-
ceased nor to any of the parties in interest," to value
and appraise all the real estate of such deceased
person within the State of Maryland, and the
shall appoint the same appraisers to value the real
estate as they may appoint to apprase the personal.
estate and the form of the warrant or warrants be-
issued to such appraisers shall be the pre-
scribed by the Act of seventeen hundred and nine
tyeght, chapter one hundred and one, to be issued
to appraisers of personal estate, except that the
words 'real estate" shall be inserted in said
rant, instead Of the words goods, chattIeS and per-
senal estate" and the words "prce of property" in
stead of the word 'artice; and the appraisers be.
fore they proceed to act shall take the same oath
affirmation, (as the may be- is prescribed
by said act of seventeen hundred and ninety
eight in regard to the appraisers Of personal estate
except that the words real estate shall be substi
tuted for the words goods, chattles and personal
estate" and the duties and proceedings of the ap-
prasers appointed under this act, shall be the same
in every respect in regard to the real estate
prescribed by the said act of seventeen hundred and
niney-eight, in regard to appraisers of personal
tate; and in the estate property lies in more
than one county and it shall not be convenient for
the appraisers visit the county where the estate
property lies for the purpose of examining the es
tate lying in said county, and to value the same,
the said Court may appoint two appraisers In said
county or counties, the may be- for that pur
pose and the inventory of the real estate required
to be made in pursuance of this act shall be entire
ly separate and dis met from the inventory of the
personal estate.
Sec. @ find be it enacted, That on the death, re-
fusal neglect to act of any appraiser appointed in
pursuance of this act, another warrant or warrants
may forthwith be issued in its stead, and as often as
may be deemed necessary and proper. a
Sec. 9. find be 1t enacted That it shall be the
duty of all appraisers, appointed in pursuance of
this act when they shall have completed said inven
tory or inventories or deliver the forthwith to
the executor administrator of the deceased, and
it shall thereupon 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 in
ventory of tn, personal estate; and he shall also
take oath affirmation, that said inventory Or
inventories, is or true and perfect inventory or
inventories, of all the real estate of the said deceas
ed within the State of Maryland, that has come to
his knowledge, and that should he thereafter dis
any other real estate belonging to the deceas-
ed in said State, he will return an additional inven-
tory thereof
Sec 4. find be it enacted, That the appraisement
ascertained of the said real estate, subject the
tax 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 as the true
and clear value of such estate Or estates upon which
tax shall be paid.
Sec. 5. ind be it enacted That it shall be the
duty of the executor administrator to collect from
the party parties who is liable for, or bound
to pay said tax, his her their legal represent
ative, the amount thereof, within thirteen months
from the time of the date of his letters tesamenta
ry or of administration, as the case may be, and i'm
mediately pay the to the Register of
Wills of the county in which administra alton is gran9
ted for the use of the State, and in case the party
or parties mo liable or bound to pay said tax
shall neglect fail to do so, within the period
foresaid it shall be the duty of the Orphans Court
of the county in which the administration is gram
ted to order the executor administrator to sell
for cash, such of the said real estate liable for
said tax aforesaid, may be necessary to pay
said tax, and all the expenses of said sale, incud-
ing the commission of the executor admlnlStra-
tor on such sale, and after the report of said sale
and the ratification thereof by said court, and upon
the purchase money being all paid, the said execu
tor or administrator may then execute valid deed
for the estate so sold and Dot before.
Sec. 6. find be 1t enacted That in all cases where
the Orphans Court have determined the proportion
of tax to be paid by any party parties under the
act of December session eighteen hundred and forty
SIX chapter three hundred and torty-lour, section
one if the party parties Shall refuse or neglect to
pay the same as adjudged and determined by said
court to the executor administrator within thirty
days from the time Of such decree, then it shall be-
the duty OF SAID court 10 orQef ana dlfect Tie exc
cutor 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 proper
ty, 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 ordered by said court
to be paid aforesaid, together with all expenses
of said sale.
SEC. l. ind be it enacted, That the bond given by
the executor or administrator, shall at all times be
liable for any money or tax he may collect under
this act, as well as under the act of eighteen hun
drcd and rty-iour chapter two hundred and thirty
seven, for the proceeds received by him from any
sales of any estate, made in pursuance OF the pow
ers given by this or the aforesaid act.
Sec s. find be it enacted, That in case the execu-
tor or administrator shall refuse neglect to per-
form any of the duties imposed him by this act,
the Orphans Court of the county in which the ad-
mins,raton granted, may revoke his letters
testamentary, or administration. and appoint new