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634 REVENUE AND TAXES. [ART. LXXXI
4 and 5 of the Annotated Code were, or shall continue to be in force,
and the payment by any corporation of the bonus tax heretofore made
to the State Tax Commissioner of Maryland, or heretofore or hereafter
made to the State Tax Commission of Maryland, shall, as far as the
exercise of its corporate powers by any corporation, is concerned, be
deemed and taken as payment of said bonus tax to the State Treasurer.
Tax on Commissions of Executors and Administrators.
1904, art. 81, sec. 112. 1S8S, art. 81, sec. 97. 1860, art. 81, sec. 106. 1844, ch. 184.
sec. 1. 1847, ch. 230, sec. 1. 1864, ch. 372. 1865, ch. 127.
1874, ch. 483, sec. 88. 1916, ch. 559.
115. All commissions allowed to executors and administrators by
the orphans' courts of this State shall be subject to a tax, for the bene-
fit of the State, of an amount equal to one per cent, on the first Twenty
Thousand ($20,000) Dollars of the estate, and one-fifth of one per cent.
on the balance of the estate, and, said tax shall be due and payable
whether the executor or administrator waives his commissions or not, it
being hereby intended that no commissions less than this tax shall be
allowed by the orphans' court of this State, and that no waiver of com-
missions shall defeat the payment of this tax. And, when a legacy is
left to an executor by way of compensation such legacy shall be reckoned
in the commissions fixed by the court.
See notes to this section in volumes 2 and 3 of the Annotated Code
Collateral Inheritance Tax.
120.
Where an administrator of a non-resident collects a mortgage debt due
to the latter at the time of his death such money is subject to the tax
imposed by this section. The rule that personal property follows the domi-
cile of the owner always gives way to valid statutory provisions fixing the
situs of such property for taxation. If the tax has been voluntarily paid
through an error of law it may not be recovered back although it is still
In the hands of the register of wills; the latter in a suit by the state
could not defend on the ground that the tax had been unlawfully collected.
Helser v. State, 128 Md. 230.
The object and purpose of the appraisement of real estate is to fix and
compute the collateral inheritance tax; this tax is not a tax on the prop-
erty but on the privilege of succeeding to it by inheritance or under a
will. Where an undivided one-seventh interest in real estate is subject to
the tax it is proper to appraise the real estate as a whole and then divide
the result by seven. Wingert v. State, 129 Md. 30.
To the first note to this section on page 1847 of volume 2 of the Anno-
tated Code, add Helser v. State, 128 Md. 232.
121.
See notes to section 120.
122.
See notes to section 120.
123.
See notes to section 120
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