ART. 81.] REVENUE AND TAXES. 59

or city one and a half per centum of every hundred dollars lie
may hold for distribution among the distributees or legatees,
and at that rate for any less sum, for the use of the State.

12. This act shall not be construed so as to release any tax
already fixed on any collateral inheritance, distributive share or
legacy.

In force from March 7, 1864.

Chapter 37 adds the following:

13. All the grounds and premises, together with the buildings
thereon, libraries, furniture and chattels belonging to any
religious denomination, and used by them for the accommoda-
tion of their ministers or pastors, and known as parsonages,
shall be exempt from all manner of taxation for State or local
purposes; provided, the whole value thereof shall not exceed
five thousand dollars, and that all property over that amount
shall be liable to assessment and tax.

Passed February 17, 1864, takes effect for the year 1864.
Chapter 205 adds the following:

14. Whenever any of the corporations of this State shall pro-
pose to the County Commissioners or Appeal Tax Court to
make such agreement as provided by any section of this Article,
and the County Commissioners or Appeal Tax Court, as the
case may be, shall exact and demand payment on an amount
which said corporation shall consider excessive, it shall and
may be lawful for such corporation to apply to the Circuit
Court for the county, or to the Superior Court of Baltimore
city, as the case may be, according to the habitat of said corpo-
ration, by petition in writing, verified by the affidavit of the
president or other proper officer of said corporation, showing
the amount of the capital stock of said company, agreeably to
the act of incorporation or any supplement thereto, the number
of shares into which said capital is divided, and the par value
of each share under the act of incorporation, and the number of
shares of the said capital stock held by persons residing out of