ART. 11. ] LEVY AND COLLECTION OF TAXES.

117

101. Upon payment of the register, he shall give to the ex-
ecutor or administrator duplicate receipts, one of which shall be for-
warded by him to the treasurer, to be by him preserved, and copies
thereof shall be evidence in suits upon the bonds of the register
signing the same

Id s 101
Register to give
duplicate
receipts

102. The Orphans' Court, in fixing the commissions of executors
and administrators, shall make no allowance for the tax hereby im-
posed, it being hereby intended that the said tax shall be paid out
of said commissions, and not by the estate of the deceased.

Id s 102
Orphans' Courts
to make no al-
lowance for tax.

103. The provisions of this article imposing a tax on commis-
sions of domestic executors or administrators, shall extend to the
foreign executors or administrators of persons resident of other
States, districts, or territories of the United States, or of any foreign
country, who shall die possessed of, or entitled to, any of the public
stocks or debt created or issued upon the credit of this State or of
the city of Baltimore, or of the capital stock of any joint stock com-
pany incorporated by the authority of this State; and the Orphans'
Courts of the county or city in which such stock is situated shall
(after such foreign executor or administrator shall have been au-
thorized by order of court to transfer the same) fix the commissions
of such foreign executor or administrator, who shall thereupon pay
the tax thereon to the register of wills of such county or city.

COLLATERAL INHERITANCES, DISTRIBUTIVE SHARES AND LEGACIES.

Id s 106
Provisions ex-
tended to for-
eign executors,
etc, of non-resi-
dent decedents
entitled to pub-
lic stocks, etc,
of this State.
45 Md 396.

104. All estates, real, personal, and mixed, money, public and
private securities for money, of every kind, passing from any per-
son who may die seized and possessed thereof, being in this State, or
any part of such estate or estates, money or securities, or interest
therein transferred by deed, grant, bargain, gift or sale, made or in-
tended to take effect in possession after the death of the grantor,
bargainer, devisor, or donor, to any person or persons, bodies politic
or corporate, in trust or otherwise, other than to or for the use of
the father, mother, wife, children, and lineal descendants of the
grantor, bargainer, devisor, donor, or intestate, shall be subject to
a tax of two-and-a half per centum on every hundred dollars of the
clear value of such estates, money or securities; and all executors
and administrators shall only be discharged from liability for the
amount of such tax, the payment of which they may be charged
with, by paying the same for the use of this State, as hereinafter

Id 118
Collateral in-
heritance tax.
41 Md 38
28 Md 578.

directed; provided, that no estate which may be valued at a less
sum than five hundred dollars shall be subject to the tax imposed by
this section.

Proviso.

105. Every executor or administrator to whom administration
may be granted, before he pays any legacy or distributes the shares
of any estate, liable to the tax imposed by the preceding section,
shall pay to the register of wills of the proper county or city two-
and-a-half per centum of every hundred dollars he may hold for dis-
tribution among the distributees or legatees, and at that rate for any

Id s 114
Executor, etc,
pay tax before
distribution