ART. 81] COLLATERAL INHERITANCE TAX. 1847

Collateral Inheritance Tax.

1904, art. 81, sec. 117. 1888, art. 81, sec. 102. 1860, art 81, sec. 124. 1844, ch. 237,

sec. 1. 1864, ch. 200. 1874, ch. 483, sec. 113. 1880, ch. 444.

1908, ch. 695.

120. All estates, real, personal and mixed, money, public and pri-
vate securities for money of every kind passing from any person who
may die seized and possessed thereof, being in this State, or any part
of such estate or estates, money or securities, or interest therein, trans-
ferred by deed, will, grant, bargain, gift or sale, made or intended to
take effect in possession after the death of the grantor, bargainer, devisor
or donor, to any person or persons, bodies politic or corporate, in trust
or otherwise, other than to or for the use of the father, mother, hus-
band, wife, children and lineal descendants of the grantor, bargainer
or testator, donor or intestate, shall be subject to a tax of five per centum
in every hundred dollars of the clear value of such estate, money or
securities; and all executors and administrators shall only be discharged
from liability for the amount of such tax, the payment of which they
be charged with, by paying the same for the use of this State, as here-
inafter directed; provided, that no estate which may be valued at a
less sum than five hundred dollars shall be subject to the tax imposed
by this section.

The purport of this section is that collateral kindred should pay a certain
premium for the privilege of acquiring a decedent's property which is subject
to the laws of Maryland; the tax is, therefore, not upon the property itself.
The words "being in this state" refer to the property and not to the person.
When property is "in this state" within the meaning of this section. Broad
application of this section. State v. Dalrymple, 70 Md. 298; Fisher v. State,
106 Md. 119.

This section is constitutional and valid. Tyson v. State, 28 Md. 578; State

v. Dalrymple, 70 Md. 29S; Fisher v. State, 106 Md. 119.

The collateral inheritance tax is upon the value of the property not at the
time of the testator's death, but at the time it is transferred to the benefi-
ciary. Interest. Fisher v. State, 106 Md. 117.

Property over which a power of appointment, may be exercised by the will
of the donee of the power, is not liable for the collateral inheritance tax as
if it were the property of the donee. Prince de Beam v. Winans, 111 Md.
472.

If the executor pays over money to a legatee without deducting the tax
required by this section, the state may sue such legatee for money "had and
received." "The act of 1880, ch. 444, held valid and applicable. Montague v.
State, 54 Md. 483; Fisher v. State, 106 Md. 120.

Where a will probated in Indiana bequeaths certain stock of a bank in
Baltimore city to the executor to pay the sum mentioned in a certain con-
tractj and before the appointment of an administrator in Maryland, the bank
pays the value of a portion of the stock to the foreign executor, no collateral
inheritance tax thereon is payable in Maryland. Citizens' Bank v. Sharp, 53
Md. 531. Cf. State v. Dalrymple. 70 Md. 302.

This and the following sections held to apply to a bequest of freedom to a
slave. State v. Dorsey, 6 Gill, 389.
See sec. 134 and notes to sec. 133.

Ibid, sec 118. 1888, art. 81, sec. 103. 1860, art. 81, sec. 125. 1844. ch. 237,
sec. 2. 1864, ch. 200. 1874, ch. 483, sec. 114. 1908, ch. 695.

121. Every executor or administrator, to whom administration may
be granted, before he pays any legacy, or distributes the shares of any
estate liable to the tax imposed by the preceding section, shall pay to
117