1242 REVENUE AND TAXES. [ART. 81.

who shall thereupon put the bond of such executor or adminis-
trator 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.

P. G. L., (1860,) art. 81, sec. 109 1844, ch. 184, sec. 4. 1874, ch. 483, sec. 101.

100. Upon payment to the register he shall give to the execu-
tor or administrator duplicate receipts, one of which shall be
forwarded 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.

Ibid. sec. 110. 1844, ch. 184, sec. 5. 1874, ch. 483, sec. 102.

101. The orphans' court in fixing the commissions of execu-
tors and administrators shall make no allowance for the tax hereby
imposed, it being hereby intended that the said tax shall be paid
out of said commissions, and not by the estate of the deceased.

Collateral Inheritance Tax.

P. G. L., (1860,) art 81, sec 124 1844, ch 237, sec 1 1864, ch. 200. 1874,
ch. 483, sec. 113. 1880, ch. 444.

102. All estates, real, personal and 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, or any part of such estate or estates, money or securities,
or interest therein, transferred by deed, will, grant, bargain, gift
or sale, made or intended to take effect in possession after the death
of the grantor, bargainor, 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, husband, wife,
children and lineal descendants of the grantor, bargainor, testator,
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 directed; pro-
vided, that no estate which may be valued at a less sum than five