ART. 81] COLLATERAL INHERITANCE TAX. 1835

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.

1888, art. 81, sec. 102. 1860, art. 81, sec. 124. 1844, ch. 237, sec. 1.
1864, ch. 200. 1874, ch. 483, sec. 113. 1880, ch. 444.

117. 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 posses-
sion 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 exe-
cutors and administrators shall only be discharged from lia-
bility for the amount of such tax, the payment of which they
be charged with, by paying the same for the use of this State,
as hereinafter 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.

State v. Dorsey, 6 Gill, 388. Tyson v. State, 28 Md. 577. Cit. Nat. Bank
v. Sharp, 53 Md. 521. State v. Dalrymple, 7.0 Md. 295.

Ibid. sec. 103. 1860, art. 81, sec. 125. 1844, ch. 237. sec. 2
1864, ch. 200: 1874, ch. 483, sec. 114.

118. Every executor or administrator, to whom administra-
tion may be granted, before he pays any legacy, or distributes
the shares of any estate liable to the tax imposed by the pre-
ceding 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 distribution. among the distributees or
legatees, and at that rate for any less sum, for the use of the
State; this section shall not be construed so as to release any
tax already fixed on any collateral inheritance, distributive
share or legacy.

State v. Dorsey, 6 Gill, 388.