REVENUE AND TAXES. 1061
of an amount "equal to three-tenths (3/10) of one per cent, on the first
Twenty Thousand Dollars ($20, 000) of the estate, and one-fifteenth
(1/15) of one per cent, on the balance of the estate, and any executor or
administrator thereafter appointed for such estate shall pay the tax pre-
scribed in the previous section of this Article, but shall be allowed a credit
thereon for any tax on commissions actually theretofore paid by any
administrator ad colligendum.
1929, ch. 226, sec. 102.
102. The several orphans' courts shall fix the commissions of executors
within twelve months from the grant of administration, and in all subse-
quent 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 commis-
sions are claimed by the executors or not; and all commissions so fixed
shall be subject to the tax imposed by the foregoing section; provided that
where commissions are allowed both to an administrator or executor and
and an administrator de bonis non or pendente lite on the same property or
funds, the said tax shall be paid but once.
120. Sec. 120 (old) referred to in construing sec. 119 (old)—see notes to
sec. 101. Williams v. State, 144 Md. 23.
123. Sec. 123 (old) referred to in construing sec. 119 (old)—see notes to
sec. 101. Williams v. State, 144 Md. 23.
See art. 93, sec. 5.
See notes to sec. 101.
1929, ch. 226. sec. 103.
103. Every executor shall pay said tax to the Register 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 Attor-
ney of the city or county, who shall thereupon put the bond of such executor
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.
121. Sec. 121 (old) referred to in construing sec. 119 (old)—see notes to
sec. 101. Williams v. State. 144 Md. 23.
1929, ch. 226, sec. 104.
104. Upon payment to the register he shall give to the executor a
receipt therefor, which shall be evidence of the payment of the tax so
receipted for.
Inheritance Tax.
1935, ch. 90, sec. 104A.
104A. All estates, real, personal or mixed, money, public and private
securities for money of every kind passing from any person who may die
seized and possessed thereof, being in this State, either by will or under
See important footnote on first page of this article.
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