Section 12

Section 12. That in order to fix the valuation of the real estate of persons whose estates are or shall be subject to the payment of a collateral inheritance tax by the laws of this commonwealth, the register of wills of the county in which letters testamentary or of administration shall be granted, shall at the same time appoint one of the appraisers, whose duty it shall be to put a fair valuation on said real estate; and the assessor of the ward or township in which such decedent died, shall be another appraiser; and it shall also be the duty of said appraisers to make a fair and conscionable appraisement of the personal estate of the decedent; and it shall further be the duty of said appraisers to assess and fix the then cash value of all annuities and life estates growing out of said estate, upon which annuities and life estates the collateral inheritance tax shall be immediately payable out of the estate at the rate of said valuation; and the said appraisers shall be then paid for all services performed by them in the city of Philadelphia and the incorporated districts, and in the other cities and several seats of justice within this commonwealth, at the rate of one dollar per day, and in the several counties within this commonwealth, at the rate of one dollar and fifty cents per day: Provided, That any person or persons dissatisfied with said appraisement or assessment, shall have the right to appeal within thirty days to the register's count of the proper county, on paying or giving approved security to pay all costs, together with whatever tax shall be fixed by said court.