The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1904-04-30
COLLATERAL INHERITANCE TAX.
CHAPTER 222

An
amendments Sections l13, IL, ll5
and 116 Of Article 81 OF the Code OF
Public General Laws. title Revenue
and Taxes subtitle Collateral In
heritance Tax
see BE Il enacted by the Gen
eral Assembly OF Maryland, That Sec
tons 1I3. ia, lis and ll6 OF Article
81 OF the Code OF Public General
Laws. title Revenue and Taxes. sub
title Collateral Inheritance Tax. be
and the same are hereby repealed and
re-enacted 50 as to read as follows.
IIS. The amount Of said tax shall
be q lien on said real estate Tor tAe
period OF four years from the date oi
the death Of the decedent. who shan
have dsed seized and possessed there
OF.
ia. The executor or administrator
shall collect the same from she par
ties liable TO pay said tax or the.r ie-
gal representatives within thirteen
months from the cate Of his admin
istration. and pas the same lo tAe
Register % Wills OF The county or
city in which administration : grant
ed: aud II the said parties shaB re
eject or fail 20 pay the same within
that time the Orphans Court OF tne
said county or city shall order taE OK
ecutor or administrator 10 sell Tor
cash so much Of said real estate az
may be necessary 20 pay said TAX an1
all the expenses - said sale. Including
the comm sssuns OF the executor or aa-
niuistrator thereon and after the re-
port pf said sale, the ratification theT"ot
and the payment % tae purchase
money, the executor or administrator
may execute valid deed Tor the es-
tate sold. and not before; provided.
however. that nothing in this section
contained shall be construed % con
FER authority on the Orphans Court
10 order the sale 81 any real estate
for the satisfaction u Collateral IN
berftance Tax after the expiration 81
four years from the date OF che death
OF the decedeut who shan nave a.ed
seized and possessed Of said rcaA
estate
Whenever any estate. resi. person
81 or mixed % A deccdest shAH De
subject 10 the tax mentioned 10 the
thirteen preceding sections. and there
BE- a life estate or lnterezt for
term OF years. or a contingent snter-
T.
mainder. or rev3sidaary Interest, 10
another party. the Orphans Court 81
the county or city In wa.ch admins
trAtion Is granted shall determine n
lis discretion. and az such time as Il
shall thInk proper What proportion
the party entitled 10 said life estate.
or Interest for : term OF years. OF
contingent interest shall pay OK sA8a
tax. and the judgment Of said court
shall be AuAi and conclusive, and the
party entitled 20 said lie estate or In
terest for term 81 years. or
other contingent interest. shall with
In thirty days after the date Of such
determination. pay 20 the Register o.
Wills his proportion OF the sA5d SaX,
and thereafter the said court shall
from time to time. after the ae5ermin-
alton % the preceding estate, and as
the remainder Of said estate shall
vest In the party or parties entitled
In remainder or rcversEon. determine
in It's discretion. what proportion Of
the residue OF said tax shall be
paid by the party or parties IN
whom the estate shall 50 vest;
and the judgment OF the said
Court shall be FINAL and each Of tie
parties successfully entitled IN re-
mainder or revcrsion shall pay his
proportion Of sa!d tax 10 the Register
OF Wills. within thirty days after the
date OF such determination rs TO him;
and the proportion OF the tax so de-
termlned 70 be paid by the party en-
titled TO the life interest or estate
shall De and remain lien upon such
interest or estate for the period OF
four years after the date OF the death
OF the decedsnt who shall have died
seized and possessed OF the property.
and the proportion OF the tax so de-
termined TO be paid by the persons
respectively entitled 10 the remainder
or reyerslonary interest shall be lien
on such interest for the period OF four
years from the date OF which such IN
terest shall vest in possession.
Ii6 II any OF the parties mention
ed in the last preceding section shall
refuse or neglect TO pay the several
proportions so decneed BY the
Orphans Court within thirty days
from the time of such decree, the
Court shall order and direct the exec
utor or administrator 10 sell all the
right. title and Interest Of such party
in and to said estate or property. or
so much thereof as the Court may
deem necessary 10 pay his proportion
OF said tax, and all expenses OF sale;
provided. however, that nothing in
this section contained shall be con-
strued to confer authority on the
Orphans Court to order the sale for
the satisfaction Of Collateral Inherit
ance Tax of any life interest after the
expiration of four years from the da,e
of the death of the decedent who shall
have died seized and possessed Of the
property, or of any remainder or re-
versionary interest after the eXpira-
ton of four years from the date at
which such interest shall vest in po-
session.
Sec. ,2.--And be it further enacted,
That this Act shall be retroactive in
its operation and shall take effect
from the date of its passage.
Approved April 1, 1904.