WILLIAM T. HAMILTON, ESQUIRE, GOVERNOR. 681

	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,
	bargainer, devisor, donor or intestate, shall be sub-
	ject 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 adminis-
	trators shall only be discharged from liability for the
	amount of snch tax, the payment of which they may
	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.
	SEC. 2. And be it enacted, That this act shall take
	effect from and immediately after its passage, and	Effective.
	shall apply to all cases of collateral inheritance tax
	heretofore claimed of, but not actually paid by the
	husband of any decedent.
	Approved April 14, 1880.

	CHAPTER 445.
	AN ACT to protect oysters in the waters of Poco-
	moke sound, in Somerset county.
	SECTION 1. Be it enacted by the General Assembly
	of Maryland, That it shall not be lawful for any
	person or persons to employ any canoe, boat or ves-
	sel in catching or taking oysters with scoop, scrape,
	drag or dredge, or any similar instrument, within the waters of Pocomoke sound, in Somerset county ;	Unlawful to take oysters.
	nor shall any person or persons take or catch oysters
	for sale within said waters otherwise than with tongs,
	as restricted and regulated by the provisions of the
	General Oyster Law in force in this State.
	SEC. 2. And be it enacted, That any person or
	persons violating the provisions of this act shall be