Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1904-04-29
COLLATERAL INHERITANCE TAX.
CHAPTER 222.

AN ACT to repeal and re-enact with
amendments Sections ll3, IA, lis
and Il6 of Article 81 Of the Code of
Public General Laws, title Revenue
and Taxes subtitle Collateral In
heritance Tax
Sec BE il enacted by the Cen
eral Assembly of Maryland. That Sec
tons 1l3, ia 115 and 1l6 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and the same are hereby repealed and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 so as to read as follows:
l13. The amount OF said tax shall
be a lien on said real estate for the
period of four years from the date of
the death of the decedent. who shall
have died seized and possessed there
Of.
ia. The executor or administrator
shall collect the same from the par
ties liable to pay said tax OF their le-
gal representatives within thirteen
months from the date of his admin
istratiOn, and pay the same to the
Register of Wills of the county or
city in which administration is grant
ed and if the said parties shall ne
glect or fail to pay the same within
that time, the Orphans Court of the
said county or city shall order the eX
ecutOr or administrator to sell for
cash so much of said real estate as
may be necessary to pay said tax and
all the expenses of said sale including
the commissions of the executor or ad-
ministrator thereon, and after the re-
port of said sale. the ratification thereof
and the payment of the purchase
money, the executor or administrator
may execute a valid deed for the as-
tate sold, and not before; provided,
however that nothing in this section
contained shall be construed to con
fer authority on the Orphans Court
to order the sale OF any real estate
for the satisfaction OF Collateral In
heritance Tax after the expiration of
four years from the date Of the death
of the decedent, who shan nave died
seized and possessed Of said real
estate.
Whenever any estate, real, person
al or mixed, of a decedent shall be
subject to the tax mentioned in the
thirteen preceding sections, and there
be a life estate or interest for a
term OF years, or a contingent inter
est, given to one party and the re-
mainder, or reyisiOuary interest, to
another party the Orphans Court Of
the county or city in which admins
tratiOn is granted shall determine in
its discretion, and at such time as it
shall think proper what proportion
the party entitled TO said life estate
or interest for a term OF years, or
contingent interest, shall pay Of said
tax, and the judgment OF said court
shall be final and conclusive, and the
party entitled TO said life estate or in
terest for a term of years, or
other contingent interest, shall with
In thirty days after the date Of such
determination. pay TO the Register of
Wills his proportion of the said tax;
and thereafter the said court shall
from time TO time, after the determin-
alton Of the preceding estate. and as
the remainder of said estate shall
vest in the party or parties entitled
In remainder or reyersiOn, determine
in its discretion. what proportion of
the residue Of said tax shall be
paid by the party or parties in
whom the estate shall so vest:
and the judgment OF the said
Court shall be final and each Of the
parties successfully entitled in re-
mainder or reyersion shall pay his
proportion OF said tax to the Register
Of Wills, within thirty days after the
date OF such determination as to him !:
and the proportion of the tax so de-
termined to be paid by the party en-.
titled to the life interest or estate
shall be and remain a lien upon such
interest or estate for the period OF
four years after the date Of the death
Of the decedCnt 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 to the remainder
or reyeTsiouary interest shall be a lien
on such interest for the period OF four
years from the date Of which such in
terest shall vest in possession.
ll6. II any OF the parties mention
ed in the last preceding section shall
refuse or neglect to pay the several
proportions so decreed by the
Orphans Court within thirty days
from the time OF such decree, the
Court shall order and direct the exec
utor or administrator TO sell all tn,
right title and interest Of such party
IN and to said estate or property, OF
so much thereof as the Court may
deem necessary to pay his proportion
, OF said tax. and all expenses Of sale
provided however. that nothing il
/, this section contained shall be con
: strued to confer authority on IN,
! Orphans Court TO order the sale fol
the satisfaction OF Collateral Inherit
/ ance Tax Of any life interest after tn,
! expiration Of four years from the da.,
. OF the death Of the decedeut who shall
have died seized and possessed Of tn,
r property, or Of any remainder or re
: yersionary interest after the eNpira
ton Of four years from the date a
which such interest shall vest in pc
/, session.
5 Sec. And be Il further enacted
q That this Act shall be retroactive II
\ its operation and shall take effec
e from the date OF its passage.
y Approved April /, 1904.