ART. 81.] TAX ON COMMISSIONS. 1241
Assessment for State Taxes of Stocks of Public and Pri-
vate Corporations.
F. G. L., (1860,) art. 81, sec. 105. 1853, ch 248, sec. 4. 1874, ch. 483, sec. 07.
96. The public debt of this State, stock loans of the city of
Baltimore, the capital stock and bonds, certificates or other evi-
dences of debt, bearing interest, issued by incorporated companies
or institutions of this State, shall be excluded from the assess-
ment in the several counties and city of Baltimore, so far as relates
to the State tax, the payment of said tax thereon being herein-
before provided for.
State v. Mayhew, 2 Gill, 487. Barney v. State, 42 Md. 480.
Tax on Commissions of Executors and Administrators.
P. G. L., (1860) art 81, sec 105. 1844, ch. 184, sec 1. 1847. ch 230, sec. 1.
1864, ch. 372. 1865, ch. 127. 1874. ch. 483, sec. 98.
97. All commissions allowed to executors or administrators by
the orphans' courts of this State shall be subject to a tax, for the
benefit of the State, of one-tenth part of the sum so allowed;
and when a legacy is left to an executor by way of compensation
such legacy shall be reckoned in the commissions fixed by the
court.
Citizens' Nat. Bank v. Sharp, 53 Md 521.
Ibid. sec. 107. 1860, ch. 163. 1862, ch. 18. 1874, ch 483, sec. 99.
98. The several orphans' courts shall fix the commissions of
executors within twelve months from the grant of administra-
tion, and in all subsequent 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 commissions are claimed by the ex-
ecutors or not; and all commissions so fixed shall be subject to
the tax imposed by the foregoing section.
Ibid. sec. 108. 1844, ch. 184, sec. 2. 1874, ch 483, sec. 100.
99. Every executor or administrator 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 attorney of the city or county,
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