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LAWS OF MARYLAND.— 1832.

CHAPTER 209

A further SUPPLEMENT to the ACT, entitled, an Act concerning Crimes
and Punishments.
Repealed by 1837, eh. 320.

CHAPTER 219.

AN ACT to facilitate the Collection of the Tax in the several Counties of
this State on deceased persons' Estates.

Executor
and admi-
nistrator to
return pre-
cise account
of taxable
property of
estate
retained.
Of property
transferred.

SEC. 1. Be it enacted, by the General Assembly of Maryland,
That hereafter each and every executor and administrator shall
within twelve months after he commences his trust, render an
account in writing to the commissioners of the tax or other
county authority empowered to receive account of transfers of
taxable property of the respective counties in which such pro-
perty is situated, of all the deceased person's estate, liable to
assessment, and which assets in his hands, stating therein the
whole amount of plate, specifying the weight thereof, specifying
the name of each and every slave, their respective age and sex,
and all the taxable property which remains in his hands unsold,
and if any negroes or other taxable property be sold or disposed

Name of
transferees.

of, stating the articles transferred, and the name or names of the
transferees, and the name, age and sex of the slaves transferred
to each respective transferee, and shall, annually thereafter,
until he completes his trust, give an account of the transfer by
him or her made in the manner above prescribed, and in case

In ease of

failure shall
pay the tax
thereon
annually.

of failure, to render an account as above required, shall be liable
annually until he does comply in rendering such account, to
pay such tax as such deceased person paid at the time of his
death; Provided, that nothing in this section contained shall
make it incumbent on any executor or administrator to mention
in said account of transfers the name of any transferee, to whom

Transfers
less than
$50 exempt.

the whole property transferred does not exceed the sum of
fifty dollars, or to make mention therein of the property thus
transferred.

Payment of
tax directed

SEC. 2. And be it enacted, That it shall be the duty of exe-
cutors and administrators annually to pay over to the person
entitled to receive it, such tax on the assessable property of the
deceased , in his hands, as said property is liable to, and to
satisfy himself out of the proceeds of said estate.

Construc-
tion di-
rected.

SEC. 3. And be it enacted, That nothing in this act contained
shall be construed to release any such property from taxation,
and levy by way of distress, or execution on the value, for the
amount of taxes due thereon, as the laws of this state at present
authorize.