Chap. 0277 An Act to authorize the sale of real estate by administrators and executors for the non-payment of taxes.

Be it enacted, etc., as follows:
Section five of chapter four hundred and twenty-five of the acts of the year eighteen hundred and ninety-one is hereby amended by adding at the end thereof the words: - Administrators or executors shall collect taxes due upon real estate subject to tax under the provisions hereof from the heirs or devisees entitled thereto, and if the heirs or devisees shall refuse or neglect to pay the amount of said tax, such administrators or executors may be authorized to sell said real estate according to the
provisions of section eight of this act, - so as to read as follows: - Section 5. Any administrator, executor or trustee having in charge or trust any property subject to said tax, shall deduct the tax therefrom, or shall collect the tax thereon from the legatee or person entitled to said property, and he shall not deliver any specific legacy or property subject to said tax to any person until he has collected the tax thereon. Administrators or executors shall collect taxes due upon real estate subject to tax under the provisions hereof from the heirs or devisees entitled thereto, and if the heirs or devisees shall refuse or neglect to pay the amount of said tax, such administrators or executors may be authorized to sell said real estate according to the provisions of section eight of this act. Approved April 10, 1901.