1846 REVENUE AND TAXES. [ART. 81

on such money; hence, there is no tax on commissions. Citizens' Bank v.
Sharp, 53 Md. 531.

The act of 1860, ch. 163, repealed and re-enacted section 107 of the code of
1860—see section 116—so as to exempt from the tax an executor who
renounced his commissions. Held that such an executor was relieved from
the tax where the account was stated after the enactment of the act of
1860, although letters were granted and the Inventory filed prior thereto.
Owings v. State, 22 Md. 118. And see Williams v. Mosher, 6 Gill, 454.

As to the commissions of executors and administrators, see art. 93. sec. 5,
and notes. As to the state tax on commissions of foreign executors, see art.
93, sec. 80.

1904. art 81. sec. 113. 1888, art. 81, sec. 98. 1860, art. 81, sec. 107. 1860, ch. 163.
1862, ch. 18. 1874, ch. 483, sec. 99.

116. The several orphans' courts shall fix the commissions of exec-
utors within twelve months from the grant of administration, and in
all subsequent accounts wherein executors shall charge themselves with
further assets, and they shall fix such commissions 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.
See notes to sec. 115.

Ibid. sec. 114. 1888, art 81, sec. 99. 1860, art. 81, sec. 108. 1844, ch. 184,
sec. 2. 1874, ch. 483, sec. 100.

117. Every executor or administrator shall pay said tax to the reg-
ister of wills of the proper county or city on the passage of his accounts;
and on failure to do so within thirty days thereafter 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.
See notes to sec. 115.

Ibid. sec. 115. 1888, art. 81, sec. 100. 1860, art. 81, sec. 109. 1844, ch. 184,
sec. 4. 1874, ch. 483, sec. 101.

118. Upon payment to the register he shall give to the executor 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.
See notes to sec. 115.

Ibid. sec. 116. 1888, art. 81. sec. 101. 1860, art. 81, sec. 110. 1844, ch. 184,
sec. 5. 1874, ch. 483, sec. 102.

119. The orphans' court in fixing the commissions of executors and
administrators shall make no allowance for the tax hereby imposed, it
being hereby intended that the said tax shall be paid out of said com-
missions, and not by the estate of the deceased.