ANNUAL REPORT OF THE OfE. Doc. 



or portion thereof, is not productive of six per cent, interest, parties 



entitled to the same only to pay such interest as they realize from 



the estate during the time tax is withheld. 

 Act May 6, 1887, section 4, (P. L., page 80). 



5. Tax on pecuniary legacies and distributive shares, if in money, 

 to be deducted and paid by executors, administrators and trustees; 

 if not money, payment of tax to be demanded by executors, adminis- 

 trators or trustees upon appraised value of such legacies or distrib- 

 utive shares, and they not compelled to pay or deliver legacies or 

 distributive shares, except on payment of tax. On failure to pay 

 tax, specific legacy or article subject to tax, or portion of the same, 

 to be sold at public sale, after notice to legatee, and balance to be 

 distributed as directed by law. Tax retained by executors and ad- 

 ministrators or paid into their hands, to be promptly paid over. 



Act May 6, 1887, section 5, (P. L., page 80). 



6. If legacy is for a limited period, upon a condition or contin- 

 gency, tax to be retained upon whole amount, if in money; but if not 

 in money and apportionment is necessary, orphans' court to make 

 apportionment of same to be paid by legatees, and for further order 

 relative thereto. 



Act May 6, 1887, section 6, (P. L., page 81). 



7. When legacy is a charge on real estate, heir or devisee to 

 deduct tax before paying legacy, and pay the amount so deducted 

 to the executor. Tax to remain a charge on real estate until paid, 

 and payment to be enforced by orphans' court in same manner that 

 payment of legacy is enforced. 



Act May G, 1887, section 7, (P. L., page 81). 



8. Executors and administrators to notify register of v/ills of 

 real estate subject to tax, within six months after they enter on 

 their duties, or if the fact be not known to them within that time, 

 then, within one month after they have knowledge of the same; 

 and owners of estates subject to tax, upon the vesting of the estate 

 to give immediate information to register of wills. 



Act May 6, 1887, section 8, (P. L., page 81). 



9. Duplicate receipts for payment of tax to be taken by executors 

 and administrators, one_ to be sent to the Auditor General, who 

 shall charge the register of wills receiving the tax with the amount 

 of the same, countersign the receipt and seal the same with the seal 

 of his olTice and return to executor or administrator sending the 

 receipt to him. The receipt so sealed and countersigned is a proper 

 voucher in the settlement of accounts of executors and administra- 

 tors, but in no event are they to be credited in their accounts with 



