524 ARTICLE 81.

tangible personal property having an actual situs in such state or territory
or foreign country), or (b) if the laws of the State, territory or country of
residence of the decedent at the time of such distribution, transfer or other
disposition contained a reciprocal exemption provision under which resi-
dents of Maryland are exempted from transfer taxes or death taxes of
every character in respect of personal property (excepting tangible personal
property having an actual situs in such state or territory or foreign coun-
try), provided the State of Maryland allows a similar exemption to resi-
dents of the state, territory or country of residence of such decedent. For
the purpose of this section the District of Columbia and possession¹ of the
United States shall be considered territories of the United States. Noth-
ing in this section contained shall be construed to subject to taxation any-
thing otherwise exempt therefrom.

1929, ch. 226, sec. 131.

131. It shall be the duty of the several clerks and the several registers
of wills in this State to account with and pay to the treasurer on the first
Monday of March, June, September and December in each and every year
all sums of money received by them respectively, for which the clerks shall
be allowed a commission of two and one-half per centum, and the Register
of Wills shall be allowed a commission of twelve and one-half per centum
upon the amount of said collateral inheritance tax, and the said clerks
shall be allowed a commission of five per centum, and the Register of Wills
shall be allowed a commission of twenty-five per cent, upon the amount
received of the tax on official commissions and executors' commissions, re-
spectively, so paid over.

1929, ch. 226, sec. 132.

132. If any of the said Clerks or registers shall fail to account and pay
over as required in the preceding section, the Comptroller shall, in thirty
days thereafter, give notice thereof to the Attorney General, whose duty it
shall be to put the bond of such clerk or register in suit for the use of the
State, in which suit a recovery shall be had for the amount appearing to
be due, with interest at the rate of ten per cent, per annum, from the date
or dates when the same was payable as aforesaid, which recovery shall be
evidence of misbehavior, and upon conviction thereof the said clerk or
register shall be removed from office, which shall thereupon be filled as pre-
scribed by the constitution; and such failure on the part of any clerk or
register shall amount to a forfeiture of the commission to which he would
otherwise be entitled.

Bonus Tax.

1929, ch. 226, sec. 133.

133. Every domestic corporation having capital stock, except (1)
railroad corporations authorized to construct, maintain or operate railroads

¹ Evidently a typographical error in act.