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704 TESTAMENTARY LAW. [ART. XCIII
Guardian and Ward.
155.
This section referred to in construing sections 242 and 187 et seq.—see
notes to section 242. Fidelity & Deposit Co. of Maryland v. Husted, 128
Md. 277.
187.
See notes to section 242.
188.
See notes to section 242.
189.
See notes to section 242.
190.
See notes to section 242.
Inventory and List of Debts.
1916, ch. 669.
213A. Upon completion of their appraisement, and at or before the
time of filing the same with the Orphans' Court, the appraisers shall
give a true copy of such appraisement to the local supervisor of assess-
ment appointed by the State Tax Commission of Maryland, provided
that if the appraisement be real estate, then the copy shall be given
to the said local supervisor appointed for the county or city where such
real estate lies, and if it be personal property, goods or chattels, then
it shall be given to the local supervisor appointed for the county or city
where the letters testamentary or administration were granted. It
shall be the duty of such local supervisor to return forthwith the said
copy of the appraisement to the State Tax Commission of Maryland,
and he shall note thereon whether or not the value placed on the prop-
erty by the appraisers is or is not a proper one. Should the State Tax
Commission of Maryland believe that the appraisement is erroneous,
authority is hereby conferred upon it, to set the matter for hearing, at
a time not more than ten days after the return to it of the copy of the
appraisement by the local supervisor, and after hearing they may make
such decision as the facts in the case may warrant, and the appraisers
shall be bound thereby, and may be directed by the State Tax Com-
mission to make any alteration or changes in their appraisement as the
said State Tax Commission may have determined. The appraisers
appointed in and for Baltimore City shall not be required to give a
copy of any appraisement to the local supervisor, but the State Tax
Commission or its agents may at all times investigate any appraise-
ment, and if they deem the same erroneous, they may direct a hearing
as in the case of appraisements by county appraisers.
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