1834 REVENUE AND TAXES. [ART. 81

Tax on Commissions of Executors and Administrators.

1888, art. 81, sec. 97. 1860, art. 81, sec. 106. 1844, ch. 184, sec. 1. 1847, ch. 230,
sec. 1. 1864, ch. 372. 1865, ch. 127. 1874, ch 483, sec. 98.

112. 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 on 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. Renshaw v. Williams, 75 Md. 498.

Ibid. sec. 98. 1860, art. 81, sec. 107. 1860, ch. 163. 1862, ch. 18.
1874, ch. 483, sec. 99.

113. The several orphans' courts shall fix the commissions
of executors within twelve months from the grant of adminis-
tration, 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 executors or not; and all commissions so fixed
shall be subject to the tax imposed by the foregoing section.

Ibid. sec. 99. 1860, art. 81, sec. 108. 1844, ch. 184, sec. 2.
1874, ch. 483, sec. 100.

114. 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, who shall thereupon put the bond of such
executor or administrator 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.

Renshaw v. Williams, 75 Md. 498.

Ibid. sec. 100. 1860, art. 81, sec. 109. 1844, ch. 184, sec 4
1874, ch. 483, sec. 101.

115. Upon payment to the register he shall give to the
executor or administrator duplicate receipts, one of which
shall be forwarded by him to the treasurer to be by him pre-
served, and copies thereof shall be evidence in suits upon the
bonds of the register signing the same.

Ibid. sec. 101. 1860, art. 81, sec. 110. 1844, ch. 164, sec. 5.
1874, ch. 483, sec. 102.

116. The orphans' court in fixing the commissions of execu-
tors and administrators shall make no allowance for the tax