the life estate or estates for years; and provided further, that the tax on real estate shall remain a lien on the real estate on which the same is chargeable until paid. And the owner of any personal estate shall make a full return of the same to the register of wills of the proper county, within one year from the death of the decedent, and within that time enter into security for the payment of the tax, to the satisfaction of such register; and in case of failure so to do, the tax shall be immediately payable and collectible. (P. L. 79; Pur. Dig., vol. 1, p. 605.)

§ 1086. Interest and Discount.

Sec. 6. If the collateral inheritance tax shall be paid within three months after the death of the decedent, a discount of five per centum shall be made and allowed; and if the said tax is not paid at the end of one year from the death of the decedent, interest shall then be charged at the rate of twelve per centum per annum on such tax; but where from claims made upon the estate, litigation or other unavoidable cause of delay, the estate of any decedent or part thereof cannot be settled up at the end of the year from his or her decease, six per centum per annum shall be charged upon the collateral inheritance tax, arising from the unsettled part thereof, from the end of such year until there be default; provided further, that where real or personal estate withheld by reason of litigation or other cause of delay in manner aforesaid from the parties entitled thereto, subject to said tax, has not been, or shall not be productive to the extent of six per centum per annum, they shall not be compelled to pay a greater amount as interest to the commonwealth than they may have realized, or shall realize from such estate during the time the same has been or shall be withheld as aforesaid. (P. L. 79; Pur. Dig., vol. 1, p. 606.)

§ 1087. Collection of Tax by Executor.

Sec. 7. The executor, or administrator, or other trustee, paying any legacy or share in the distribution of any estate, subject to the collateral inheritance tax, shall deduct therefrom at the rate of five dollars in every hundred dollars, upon the whole legacy or sum paid; or if not money, he shall demand payment of a sum to be computed at the same rate, upon the appraised value thereof, for the use of the commonwealth; and no executor or administrator shall be compelled to pay or deliver any specific legacy or article to be distributed, subject to tax, except on the payment into his hands of a sum computed on its value as aforesaid; and in case of neglect or refusal on the part of said legatee to pay the same, such specific legacy or article, or so much thereof as shall be necessary, shall be sold by such executor or administrator at public sale, after notice to such legatee, and the balance that may be left in the hands of the executor or administrator shall be distributed, as is or may be directed by law; and every sum of money retained by any executor or administrator, or paid into his hands on account of any legacy or distributive share, for the use of the commonwealth shall be paid by him without delay. (P. L. 79; Pur. Dig., vol. 1, p. 606.)

§ 1088. Legacies for Limited Period or upon Contingency.

Sec. 8. If the legacy subject to the collateral inheritance tax be given to any person for life, or for a term of years, or for any other limited

period, upon a condition or contingency, if the same be money, the tax thereon shall be retained upon the whole amount; but if not money, application shall be made to the orphans court having jurisdiction of the accounts of the executors or administrators to make apportionment, if the case requires it, of the sum to be paid by such legatees, and for such further order relative thereto as equity shall require. (P. L. 79; Pur. Dig., vol. 1, p. 606.)

§ 1089. Legacy Charged upon Real Estate.

Sec. 9. Whenever such legacy shall be charged upon or payable out of real estate, the heir or devisee, before paying the same, shall deduct therefrom at the rate aforesaid, and pay the amount so deducted to the executor; and the same shall remain a charge upon such real estate until paid, and the payment thereof shall be enforced by the decree of the orphans court, in the same manner as the payment of such legacy may be enforced. (P. L. 79; Pur. Dig., vol. 1, p. 607.).

§ 1090. Notice to County Register of Transfer.

Sec. 10. Whenever any real estate of which any decedent may die seised shall be subject to the collateral inheritance tax, it shall be the duty of executors and administrators to give information thereof to the register of the county, where administration has been granted, within six months after they undertake the execution of their respective duties, or if the fact be not known to them within that period, within one month after the same shall have come to their knowledge; and it shall be the duty of the owners of such estates, immediately upon the vesting of the estates, to give information thereof to the register having jurisdiction of the granting of administration. (P. L. 79; Pur. Dig., vol. 1, p. 607.)

§ 1091. Receipts for Payment.

Sec. 11. It shall be the duty of any executor or administrator, on the payment of collateral inheritance tax, to take duplicate receipts from the register, one of which shall be forwarded forthwith to the auditor general, whose duty it shall be to charge the register receiving the money with the amount, and seal with the seal of his office, and countersign the receipt and transmit it to the executor or administrator, whereupon it shall be a proper voucher in the settlement of the estate; but in no event shall an executor or administrator be entitled to a credit in his account by the register, unless the receipt is so sealed and countersigned by the auditor general. (P. L. 79; Pur. Dig., vol. 1, p. 607.)

§ 1092.

Transfer of Stocks or Loans by Foreign Executor.

Sec. 12. Whenever any foreign executor, or administrator or trustee shall assign or transfer any stocks or loans in this commonwealth, standing in the name of the decedent, or in trust for a decedent, which shall be liable for the collateral inheritance tax, such tax shall be paid, on the transfer thereof, to the register of the county where such transfer is made; otherwise the corporation permitting such transfer shall become liable to pay such tax. (P. L. 79; Pur. Dig., vol. 1, p. 607.)

§ 1093. Refund of Tax.

Sec. 13. Whenever debts shall be proven against the estate of a decedent, after distribution of legacies from which the collateral inheritance tax has been deducted, in compliance with this act, and the legatee is required to refund any portion of the legacy, a proportion of the said tax shall be repaid to him by the executor or administrator, if the said tax has not been paid into the state or county treasury, or by the county treasurer, if it has been so paid. (P. L. 79; Pur. Dig., vol. 1, p. 607.)

§ 1094. Appraisers and Appraisement.

Sec. 14. It shall be the duty of the register of wills of the county in which letters testamentary or of administration are granted to appoint an appraiser, as often as and whenever occasion may require, to fix the valuation of estates, which are or shall be subject to collateral inheritance tax; and it shall be the duty of the appraiser to make a fair and conscionable appraisement of such estates; and it shall further be the duty of such appraiser to assess and fix the cash value of all annuities and life estates growing out of said estates, upon which annuities and life estates the collateral inheritance tax shall be immediately payable out of the estate at the rate of such valuation; provided, that any person or persons, not satisfied with said appraisement, shall have the right to appeal within thirty days, to the orphans court of the proper county or city, on paying or giving security to pay all costs, together with whatever tax shall be fixed by said court; and, upon such appeal, said courts shall have jurisdiction to determine all questions of valuation and of the liability of the appraised estate for such tax, subject to the right of appeal to the supreme court as in other cases. (P. L. 79; Pur. Dig., vol. 1, p. 607.)

§ 1095. Compensation of Appraisers.

Sec. 15. From and after the passage of this act, the compensation of appraisers appointed by the registers of wills of the several counties of the commonwealth to fix the value of estates which are or may hereafter be subject to collateral inheritance tax shall be as follows, namely: For each and every day on which an appraiser shall actually be engaged in making appraisements of property subject to said tax, he shall receive the sum of two dollars; provided, that if, in the discharge of his duties, it shall be necessary for him, the said appraiser, to travel from his place of residence to appraise property subject to said tax, he shall be allowed such actual necessary traveling expenses as he may incur, which expenses shall be itemized in a sworn statement to be returned to the register and subject to the final approval of the auditor general. (P. L. 325; Pur. Dig., vol. 1, p. 608.).

§ 1096. Appointment of Expert as Appraiser.

Sec. 16. It is hereby further provided and enacted that when, by virtue of the complicated nature of an estate subject to the payment of collateral inheritance tax, the interest of the commonwealth shall require the appointment, as appraiser of said estate, of a person possessed of expert or technical knowledge to ascertain the value thereof, reasonable additional compensation

shall be allowed said appraiser for the exercise of such expert or technical knowledge, and in cases where, after the appointment of an appraiser to appraise the value of an estate subject to the payment of collateral inheritance tax, it shall appear that the proper appraisement of said estate will require the services of a person possessed of expert or technical knowledge whereof the appraiser appointed to appraise said estate is not possessed, he, the said appraiser, may employ the services of a person possessed of expert or technical knowledge to assist him in the appraisement of said estate, and for such services the person so employed shall receive reasonable compensation; provided, that in all such cases the register of wills appointing the appraiser shall certify to the auditor general, that there is actual necessity for the appointment of an appraiser possessed of expert or technical knowledge, or that the appraiser already appointed to appraise the estate in question should be assisted by a person possessed of such knowledge, and no person shall be appointed as such expert appraiser, or as expert assistant to an appraiser, without the approval of the auditor general of said appointment first had and obtained, nor shall any payment be made to any appraiser, or to any person employed by him, under this section, until an itemized statement of the services performed and compensation recommended shall have been rendered, under oath or affirmation, to the auditor general for his approval and shall have received the same; and provided further, that no clerk or other person employed in the office of a register of wills shall be appointed an expert appraiser of an estate subject to the payment of collateral inheritance tax, nor as an expert to assist the appraiser of such estate. (P. L. 325; Pur. Dig., vol. 1, p. 608.)

§ 1097. Appraiser Taking More Than Regular Fee-Penalty.

Sec. 17. It shall be a misdemeanor in any appraiser, appointed by the regis ter to make an appraisement in behalf of the commonwealth, to take any fee or reward from any executor or administrator, legatee, next of kin or heir of any decedent and for any such offense the register shall dismiss him from such service, and, upon conviction in the quarter sessions, he shall be fined not exceeding five hundred dollars, and imprisoned not exceeding one year, or both, or either, at the discretion of the court. (P. L. 79; Pur. Dig., vol. 1, p. 608.)

§ 1098. Records to be Kept by Register of Wills.

Sec. 18. It shall be the duty of the register of wills to enter in a book, to be provided at the expense of the commonwealth, to be kept for that purpose and which shall be a public record, the returns made by all appraisers under this act, opening an account in favor of the commonwealth against the decedent's estate, and the register may give certificates of payment of such tax from such record. (P. L. 79; Pur. Dig., vol. 1, p. 608.)

§ 1099. Report by Register to Auditor General,

Sec. 19. It shall be the duty of the register to transmit to the auditor general, on the first day of each month, a statement of all returns made by appraisers during the preceding month, upon which the taxes remain unpaid, which statement shall be entered by the auditor general, in a book to be kept by him for that purpose. (P. L. 79; Pur. Dig., vol. 1, p. 608.)

§ 1100. Proceedings to Enforce Tax.

Sec. 20. Whenever any such tax shall have remained due and unpaid for one year, it shall be lawful for the register to apply to the orphans court, by bill or petition, to enforce the payment of the same; whereupon said court having caused due notice to be given to the owner of the real estate charged with the tax and to such other person as may be interested, shall proceed, according to equity, to make such decrees or orders for the payment of the said tax out of such real estates, as shall be just and proper. (P. L. 79; Pur. Dig., vol. 1, p. 609.)

§ 1101. Citation to Parties in Case of Unpaid Tax.

Sec. 21. If the register shall discover that any collateral inheritance tax has not been paid over according to law, the orphans court shall be authorized to cite the executors or administrators of the decedent, whose estate is subject to the tax, to file an account or to issue a citation to the executors, administrators or heirs, citing them to appear on a certain day and show cause why the said tax should not be paid; and when personal service cannot be had, notice shall be given for four weeks, once a week, in at least one newspaper published in said county; and if the said tax shall be found to be due and unpaid, the said delinquent shall pay said tax and costs. (P. L. 79; Pur. Dig., vol. 1, p. 609.)

§ 1102. Employment of Attorney to Sue for Tax.

Sec. 22. It shall be the duty of the register, or of the auditor general, to employ an attorney of the proper county to sue for the recovery and amount of such tax; and the auditor general is authorized and empowered, in settlement of accounts of any register, to allow him costs of advertising and other reasonable fees and expenses incurred in the collection of taxes. (P. L. 79; Pur. Dig., vol. 1, p. 609.)

§ 1103. Compensation of Register for Collecting Tax.

Sec. 23. The register of will of the several counties of this commonwealth, upon their filing with the auditor general the bond hereinafter required, shall be the agents of the commonwealth for the collection of the collateral inheritance tax; and for services rendered in collecting and paying over the same, the said agents shall be allowed to retain for their own use five per centum upon the collateral inheritance tax collected, if the said tax shall amount to a sum less than two hundred thousand dollars in any year; or four per centum upon the said tax, if the same shall amount to two hundred thousand dollars and less than three hundred thousand dollars in any year; or three per centum upon the said tax, if the tax collected shall amount to three hundred thousand dollars or more in any year; provided further, that this section shall not apply to the fees of the registers elected prior to the passage of this act. (P. L. 59; Pur. Dig., vol. 1, p. 609.)

§ 1104. Bond of Register.

Sec. 24. The said register shall give bond to the commonwealth in such penal sum as the orphans court of the county may direct, with two or more