The midland journal. (Rising Sun, Md.) 1885-1947, 1935-09-13
PUBLIC GENERAL LAWS

any person or object, subject to the tax
then only such interest so devised or be.
queathed shall be liable for said tax and It
shall be the duty of the Orphans Court Of
the county or city in which administration
is granted, or any other court assuming
jurisdiction over such administration, to
determine rs soon after administration 10
granted as possible, on application OF such
person or object, the value of such interest
liable for said tax and said tax SO ascer-
tanned shall be paid by such person or
object within ninety days from such ascer-
tainment with interest thereon at six per
cent. per annum, after the expiration OF
twelve (12) months from the date OF the
death Of the decedent, under whose VIII or
by whose intestacy said interest is acquired,
il said tax has not sooner been paid, or
within ninety days from the time that 1t
shall be ascertained that such person or
object shall be entitled to any such interest
in any estate but such tax shall bear inter-
est at the rate of per cent. per annum
from the expiration of twelve (12) months
from said death: but If such person or
object shall fail to pay said tax, as above
provided, then such person or object shall
at the time when he. she or it comes into
possession of such estate, pay tax on the
whole value thereof; and any order OF the
Orphans Court passed under this section
shall be subject to the same right OF appeal
as provided in the last preceding section.
100. II any Of the parties mentioned in
Sections 118 and 119 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 executor to 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. to
pay his proportion Of said tax and all
expenses of sale: provided. however. that
nothing in this section contained shall he
L.
phans' Court to order the sale for the sat
isfaction of inheritance tax Of any life
interest after the expiration of four years
from the date 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 expiration Of
four years from the date at which such
interest shall vest in possession.
1874. In all cases where any estate. real,
personal or mixed. shall be subject to the
inheritance tax IMPOSED by this subtitle
and no administration is taken out on the
estate of the person who died seized and
possessed thereof. within ninety DAYS after
the death Of said person. the Orphans
Court of the county in which such adminiss
tration should be granted shall issue sum.
mons for the parties entitled to administra-
ton to show cause wherefore they do not
administer: provided, however. that when
any real estate shall be subject to said tax
and no administration has been taken on
the estate Of the person who died seized
thereof. the Orphans Court of the county
where said real estate shall be situated nav.
on the application Of any one interested in
said real estate, anpoint appraisers TO value
the same ~ provided by the preceding sec
ton Of this subtitle. and the amount Ct
said tax may be paid to the register Of
wills of the county where the said applica.
ton shall be made.
1875. In all cases where estates or any
interest therein pass and there is no formal
administration subject to the jurisdiction
of any court. It shall be the duty Of every
trustee or other person making distribution
of anv such estate. real. personal or mixed.
subject to the Inheritance tax. imposed by
this subtitle to filA in the Orphans Court
Of the county or city where the person who
died seized or nossessed Of such estate. had
his or her residence at the time Of his nr
her death. or in case Of real estate. IN the
Orphans' Court Of the county or citv in
which the real estate IL situated. within
ninety (90l days after the death Of such
rerson. a full and complete inventory OF
the property which is subject to the M
heritance tax imposed bv this subtitle md
which said trustee or other person making
distribution thereof is about to distribute
and in all such cases where anv such estate
or arv interest therein passes by reason of
any deed. WILL grant. barrain. gift or sale.
made or intended TO take effect in possession
after the death of the p~antor. bar@ainor.
devisor. or donor. and there is no trustee
or other person to make distribution thereof.
it shall be the duty Of the person receivi"e
such estate or anv interest therein. to file
the inventory within the time and IN the
manner hereinabove provided. Upon the NJ
ing of the inventory required by this
section. the Orphans Court shall appoint
at least two appraisers tn value the prom
erty listed IN any such inventory for the
- Iofar Sfr,ir tho aYn0J1nf OF tax
due and payahle hereunder: and the tax
so ascertained to he due shall hecoroe paw
able at once to the REGISTER If Wills. for
the nor-pavment Of which he ia authorized
to institute suit for and on behalf Of the
State Of Marvlend in any court of COM
petent jurisdiction.
1877. Whereve any estate. real personal
or mixed. shall be subject TO the inheritance
tax imposed nv this subtitle. and there is
no formal administration of such estate
subject to the jurisdiction Of anv court, and
no inventory Is filed as required bv the last
preceding section. it shall he and becorne
the duty Of the REGISTER Of Wills Of the
county, or city in which the inventory shall
have heen filed. under the provisions Of the
preceding section. to apply for the appoint
ment of at least two appraisers to value any
such estate that may come to his alton
ton, for the purpose Of determining the
amount Of tax due and PAYABLE hereunder.
and the tax SO ascertained to be due shall
become payable at once to the Register Of
Wills. and in addition thereto the person or
persons liable for the navmert OF said tax
shall be and become liable by wav Of
penalty for the payment Of an additional
sum equal to 25@o Of the AMOUNT Of tax 20
determined to he due. and for the nom
nayrnent OF said tax or the. penalty. the
Register of Wills is authorized to carse
suit to be instituted in TIE name OF the
State of MARYLAND through the Attorney
General in any court Of competent juris-
diction.
1913. In all cases where application Is
made to the Orphans Court or Register ct
Wills of any county or the City of Ralti-
more for letters testamentary or of admin
istration the said Court or Register shall
inquire of the person making application
whether he knows or believes that there IS
any real estate of the decedent liable to the
inheritance tax. and the answer Of such
applicant shall be given on oath If the
Court or Register requires it.
1923. The Register Of Wills shall give to
the person paying the inheritance tax i'm
posed by this subtitle a receipt for said
tax. which shall discharge such person
from liability for such tax so receipted for.
1871. It shall be the duty of the several
clerks and the several registers of wills in
this State to account with and pay to the
Treasurer monthly all sums of money re-
ceived by them respectively. for which the
clerks shall be allowed commission of one
per centum, and the Register of Wills shall
be allowed commission of five per centum
upon the amount of said inheritance tax,
and the said clerks shall be allowed a COM
mission of five per centum, and the Regis
ter of Wills shall be allowed a commission
of twenty-five per cent. upon the amount
received of the tax on official commissions
and executors commissions, respectively. so
paid over.
SEC. 4. Be it further enacted, That this
Act is hereby declared to be an emergency
law and necessary for the immediate pres
ervation of the public health and safety.