JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 759

terest of five per centum, shall be assessed at eighty-
five dollars in the hundred, so much thereof as bears
an interest of four-and-a-half per centum at eighty
dollars in the hundred, and so much thereof as bears
an interest of three per centum at sixty-four dollars
in the hundred, which assessment shall be made by
the Treasurer at the times prescribed in the next
succeeding section, for the payment of said taxes.
SEC. 96. The said tax shall he collected by the	Tax shall be
Treasurer, retaining out of the interest falling due	collected.
on the first day of July in each year, in the said
portion of the public debt.
SEC. 97. The public debt of this State, stock	Excluded
loans of the City of Baltimore, the capital stock and
bonds, certificates or other evidences'of debt, bearing
interest, issued by incorporated companies or in-
stitutions of this State, shall be excluded from the
assessment in the several counties and City of
Baltimore, so far as relates to the State tax, the pay-
ment of said tax thereon being hereinbefore provided
for.
SEC. 98. All commissions allowed to executors or	Commissions
administrators by the orphans' courts of this State,	to be taxed
shall be subject to a tax, for the benefit of the State,
of one-tenth part of the sum so allowed ; and when
a legacy is left to an executor by way of compensa-
tion, such legacy shall be reckoned in the commis-
sions fixed by the court.
SEC. 99. The several orphans' courts shall fix the	Shall fix the
commissions of executors within twelve months from	commissions.
the grant of administration, and in all subsequent
accounts wherein executors shall charge themselves
with further assets, and they shall fix such commis-
sions in all cases in which letters of administration
have been or may hereafter be granted, whether
commissions are claimed by the executors or not,
and all commissions so fixed, shall be subject to the
tax imposed by the foregoing section.
SEC. 100. Every executor or administrator shall
pay said tax to the register of wills of the proper	Shall pay said
county or city, on the passage of his accounts, and	tax.
on failure to do so, within thirty days thereafter, the