ART. 81.] REVENUE AND TAXES. 577

tor elects to take less than five per cent, commissions (as he may
do) the said tax shall be charged only on the commissions he
shall elect to take.

108. Every executor or administrator shall pay said tax to the
Register of Wills of the proper county or city, on the passage of
his accounts; and on failure to do so within thirty days there-
after, the Register shall notify the State's Attorney of the city
or county, who shall thereupon put the bond of such executor or
administrator in suit for the use of the State; and the said bond
shall be liable therefor as for any other default of the principal
obligor.

109. Upon payment to the Register, he shall give to the exe-
cutor or administrator duplicate receipts, one of which shall be
forwarded by him to the Treasurer, to be by him preserved, and
copies thereof shall be evidence in suits upon the bonds of the
Register signing the same.

110. The Orphans' Court, in fixing the commissions of execu-
tors and administrators, shall make no allowance for the tax
hereby imposed, it being hereby intended that said tax shall be
paid out of said commissions, and not by the estates of the
deceased.

111. If any person, being a resident of any other State, district,
or territory of the United States, or of any foreign country, shall
die possessed of or entitled to any of the public stocks or debt
created or issued upon the credit of this State, or of the stock or
debt created or issued upon the credit of the city of Baltimore,
or of the capital stock of any joint stock company incorporated
by the authority of this State, his right or title thereto shall de-
volve on his executor or administrator, duly constituted and ap-
pointed as such by the law of the State, district, territory, or
country, wherein he may have resided at the time of his death,
in the same manner as if the said executor or administrator had
been duly constituted and appointed as such, by the proper
authority in this State.

112. Nothing contained in the preceding section shall deprive
the courts of this State of their authority to grant administra-
tion on the estate of such deceased person, and the right of a
person so appointed shall be preferred to the right of the foreign
executor or administrator; Provided, the notice of the claim of
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