538 REVENUE AND TAXES. [ART. 81

said real estate appoint appraisers to value the same as provided
by the preceding section of this article, and the amount of said
tax may be paid to the register of wills of the county where the
said application shall be made.

1892, ch. 564.

124. 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 on the first Monday of March, June, September and
December in each and every year all sums of money received by
them respectively, for which the clerks shall be allowed a com-
mission of five per centum and the registers of wills shall be
allowed a commission of twenty-five percentum upon the amount
so paid over.

Safe Deposit, Trust, Guaranty and Fidelity Companies.

1890, ch. 544.

133 A. The president, cashier or other chief officer of each
security, safe deposit, fidelity, guaranty and trust company here-
tofore or hereafter incorporated under the laws of this State, or
incorporated under the laws of any other State and located in
and doing business in this State, shall by the fifteenth day of
April in each year make a full and detailed report under oath to
the State tax commissioner of all securities and investments of
every description held by such companies respectively, in trust or
otherwise, for any person, corporation or trust estate, to the end
that the said investments may be made subject to State, county
and municipal taxation, properly applicable to the same provided
by law; and the said tax commissioner shall annually by the
fifteenth day of May in each year assess said securities or other
investments according to their fair value, and levy the State taxes
prescribed by law upon the same, and shall also immediately
upon the receipt of said annual reports transmit a copy of the
same to the county com missioners of the several counties in which
the principal office of said companies shall be located, and to the
appeal tax court of Baltimore city, for the due assessment and
levy of county and municipal taxes upon such investments and
other securities.