The Republican. [volume] (Oakland, Md.) 1877-current, 1935-09-19
PUBLIC GENERAL LAWS

! payaDIt JHtTE-
| on; and said life estate or interest for q
term of years contingent interest shall
| within thirty days after the date of such
determination pay to the Register of Wills
| the tax assessed, and thereafter the said
| court shall from time to time after the de-
| termination of the preceding estate and as
| the remainder of said estate shall vest in
the party or parties entitled in remainder
or reversion determine the value of said
remainder or reversion, and assessed against
! said remainder reversion the tax payable
| thereon; and each of the parties successfully
| entitled to remainder or reversion shall pay
the tax so assessed to the Register of Wills
within thirty days after the date of such
| determination as to him; and the tax SO
determined to be paid by the party entitled
| to the life estate interest for Il term of
years or other contingent interest shall be
| and remain lien upon such interest or
estate for the period of four years after the
date of the death of the decedent who shall
| have died seized and possessed of the prop
! erty; and the tax so determined to be paid
| by the persons respectively entitled to the
remainder revisionary interest shall be a
| lien such interest for the period of four
| years from the date which such interest
| shall vest in possession. From any order or
| determination of the Orphans Court under
| this section an appeal shall lie to the Court
| of Appeals by the State any person ag-
grieved to the same extent and in the same
! time and manner as from other orders of
| the Orphans Court
| 119. Whenever an interest in any estate,
| real, personal or mixed, less than an alb
| s0lute interest, shall be devised or be-
| queathed to for the use and benefit of
| 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 city in which administration
| is granted, any other court assuming
| jurisdiction such administration, to
| determine after administration is
granted as possible, on application of such
| person 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 is acquired
| if said tax has not been paid, or
within ninety days from the time that it
! 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 G2) months
from said death; but if such person or
provided. then such person or object shall
at the time when he, she or it 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. If any of the parties mentioned in
| Sections lis and 119 shall refuse neglect
to pay the several proportions 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 be
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.
1874. In all cases where any estate, real,
personal 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 admins
tration should be granted shall issue sum-
mons for the parties entitled to adminstra-
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 may,
on the application of any one interested in
said real estate, appoint appraisers to value
the same provided by the preceding sec
ton of this subtitle. and the amount of
said tax may be paid to the register of
wills of the county where the said applica-
ton shall be made.
1876. In all cases where estates or any
interest therein pass, and there is 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 to the inheritance tax, imposed by
this subtitle to file in the Orphans Court
of the county or city where the person who
died seized or possessed of such estate, had
his or her residence at the time of his or
her death, in case of real estate, in the
Orphans Court of the county city in
which the real estate is situated within
ninety 500 days after the death of such
person, full and complete inventory of
the property which is subject to the in
heritance tax imposed by this subtitle and
which said trustee other person making
distribution thereof is about to distribute
and in all such cases where any such estate
or any interest therein passes by reason of
any deed will, grant, bargain, gift sale
made intended to take effect in possession
after the death of the grantor, bargainor
devisor or donor, and there is trustee,
it shall be the duty Of the person receiving
such estate or any interest therein, to file
the inventory within the time and in the
manner herein&bove provided. Upon the fill
ing of the inventory as required by this
section, the Orphans Court shall appoint
at least two appraisers to value the prop
erty listed in any such inventory for the
purpose of determining the amount of tax
due and payable hereunder and the tax
so ascertGined to be due shall become pay
able at once to the Register of Wills, for
the non-payment of which he is authorized
to institute suit for and behalf of the
State of Maryland in any court of COM
petent jurisdiction.
1877 Whenever any estate, real, personal
or mixed, shall be subject to the inheritance
tax imposed by this subtitle, and there is
TO formal administration of such estate
subject to the jurisdiction of any court, and
no inventory is filed as required by the last
preceding section it shall be 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
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 of
Wills, and in addition thereto the person or
persons liable for the payment of said tax
shall be and become liable by way of a
penalty for the payment of an additional
sum equal to rs per cent. of the amount of tax
so determined to be due, and for the nom
payment of said tax or the penalty, the
suit to be instituted in the of the State
of Maryland through the Attorney General in
any court of competent jurisdiction.