Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1935-09-12
PUBLIC GENERAL LAWS

any person OF ODJeCCp BuD1ecL 70 Lne TAX
then only such interest so devised or be-
uueafhed shall be liable for said tax and It
shall be the duty of the Orphans Court Of
the county or city In which administration
- granted, or any other court assuming
Jurisdiction over such administration, to
determine az soon after administration II
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 will or
by whose intestacy said interest IL acquired,
II said tax has not sooner been paid, or
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 IL 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 1t comes into
possession of such estate, pay a 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.
120. II any of the parties mentioned IN
Sections 1l8 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 Re
construed to confer authority on the Or
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.
124. 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 adminis-
tration should be GRANTED shall Issue a 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 shah be situated may,
on the application of any one interested IN
said real estate. aopoint appraisers 70 value
the same rs provided by the preceding sec.
ton OF this subtitle. and the amount Of
said tax may be paid to the register NJ
wills Of the county where the said applica.
ton shall be made.
126. 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 any such estate. real personal or mixed,
subject tn the Inheritance tax. imposed by
this subtitle to file In the Orphans Court
ut 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 or
her death. or in case Of real estate, IN the
ORPHANS Court Of the county or CITY IN
which the real estate Is situated. within
ninety 1907 days after the death OF such
nerson. full end complete inventory Of
the property which Is subject to the in-
heritsnce tax imposed bv this subtitle and
which said Trustee or other person making
distribution thereof is about to distribute:
and In al such cases where any such estate
or anv interest therein passes by reason Of
any deed. viii. grant. barpsin. gift or sale.
made ~ intended 70 take effert In possession
after the death Of the grantor. bargainor.
devisor. or donor. ard there Is no trustee
or other person 70 make distribution thereof.
re shall be the duty Of the person receiving
such estate or anv interest therein. TO file
the inventory within the time and IN the
manner here'nabove provided. Upon the Al
ino OF the Inventory rs required by this
section. the Orphans Court shall appoint
at least two appraisers IN value the prom
ertv listed IN any such inventory for the
purpose Of determining the amount Of tax
due and nayable hereunder: and the tax
~ ascertained to be due shall hecoune pay
able at once TO the REGISTER Of Wills. for
the no-payment Of which he r. authorized
n institute suit for and on behalf Of the
State Of Mervland in any court Of COM
petent jurisdiction.
1877. Whenever any estate. real. personal
or mixed. shall be subject to the Inheritance
tax imposed nv this subtitle. and there 70
no formal administration Of such estate
subject to the jurisdiction Of anv court, and
no inventory II filed as required by the last
preceding section. Il shall he and become
the duty of the Register Of Wills Of the
county or city in which the inventory shall
have been filed. under the provisions Of the
preceding section. to apply for the appoint
mert Of at least two appraisers to value any
such estate that may come TO his atten-
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 If
persons liable for the pavment Of said tax
shall be and become liable by wav Of
penalty for the payment Of an additional
sum equal to 25eS Of the amount Of tax go
determined to he due. and for the nom
nayment Of said tax or the penalty. the
REGISTER Of Wills Is authorized to cause
suit to be instituted In the name Of the
State Of Maryland through the Attorney
General In any court Of competent juris-
diction.
1928. In an cases where application is
made to the Orphans Court or Register Of
Wills Of any county or the City Of Balti-
more for letters testamentary or OF admin
istration the said Court or Register shah
inquire OF the person making application
whether he knows or believes that there 70
any real estate Of the decedent liable TO the
inheritance tax. and the answer Of such
applicant shall be given on oath II the
Court or Register requires It.
1870. The Register Of Wills shall give to
the person paying the inheritance tax Inn
posed by this subtitle a receipt for said
tax. which shall discharge such person
from liability for such tar so receipted for.
lsl. II shall be the duty Of the several
clerks and the several registers of willis 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 a commission Of one
per centurn. and the Register Of Wills shall
be allowed a commission OF five per centum
upon the amount Of said inheritance tax,
and the said clerks shall be allowed 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. 90
paid over.
SEC. 4. Be it further enacted, That this
Act Is hereby declared 10 be an emergency
law and necessary for the immediate pres
and being passed upon a yea and nay vote,
supported by three-hfths of all Of the mem.