578 REVENUE AND TAXES. [ART. 81.

the domestic executor or administrator to such stock be given to
the proper officer having charge of the stock book wherein such
stock is entered, and having authority to make or allow a transfer
thereof before any sale or transfer thereof has actually been
made by the foreign executor or administrator; And provided
further, that administration shall not be granted to any one in
this State, except the next of kin, residuary legatee, or a creditor
who shall make oath to and exhibit the .vouchers of his claim be-
fore obtaining administration.

113. No such foreign executor or administrator shall be author-
ized to transfer any such stock, until after he shall have given at
least one month's notice by advertisement published twice a
week for four weeks in two daily newspapers of the city of
Baltimore, stating therein the death of his testator or intestate,
and the amount and description of stock designated to be trans-
ferred.

114. The provisions of this article imposing a tax on commis-
sions of domestic executors or administrators, shall extend to
such foreign executors or administrators, and the Orphans' Court
of the county or city in which the stock transferred is situated,
shall fix the commissions of such foreign executor or administra-
tor, who shall thereupon pay the tax thereon to the register of
such county or city.

TAX ON COMMISSIONS OF TRUSTEES AND RECEIVERS.

115. All commissions allowed to trustees or receivers by the
courts of equity of this State, and all commissions to trustees
appointed by deed or other instrument, whether such commission
be fixed by the deed or instrument, or by a court of equity ad-
ministering the trust, shall be subject to a tax for the use of the
State of one-tenth part of the sum so allowed, to be taxed by the
auditor of the court in which such commissions shall be allowed,
or such trust administered, in auditing the accounts of said
trustees or receivers.

116. Every trustee to whom any estate, real, personal or mixed,
shall be limited or conveyed for the benefit of creditors or to be
sold for any other purpose, shall file with the clerk of the court
in which the deed or instrument creating the trust may be first
recorded, a bond, in such penalty as the clerk may prescribe,
being as nearly as can be ascertained, double the amount of the