1070 ARTICLE 81.

the person making application whether he knows or believes that there is
any real estate of the decedent liable to the inheritance tax, and the answer
of such applicant shall be given on oath if the Court or Register requires it,

1929, ch. 226, sec. 129. 1935, ch. 90, sec. 129.

129. The Register of Wills shall give to the person paying the inheri-
tance tax imposed by this sub-title a receipt for said tax, which shall
discharge such person from liability for such tax so receipted for.

1929, ch. 226, sec. 130.

130. Except as to tangible personal property having an actual situs in
the State of Maryland, no tax on commissions of executors or administra-
tors of non-resident decedents, and no inheritance, estate, or death or trans-
fer tax of any character, in respect of personal property (including also
therein mortgages upon real or personal property located within the State
of Maryland) of non-resident decedents, shall be payable (a) if the dece-
dent at the time of his death was a resident of a state or territory of the
United States, or of any foreign country, which at the time of the distribu-
tion, transfer or other disposition of such personal property of such dece-
dent in Maryland did not impose a transfer tax or death tax of any char-
acter in respect of personal property of residents of this State (except
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. 1935, ch. 90, 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 monthly
all sums of money received by them respectively, for which the clerks shall
be allowed a commission of one per centum, and the Register of Wills shall
be allowed a commission of five per centum upon the amount of said
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 com-
missions and executors' commissions, respectively, so paid over.

¹ Evidently a typographical error in act