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LAWS OF MARYLAND.

CHAPTER 455.

AN ACT to repeal and re-enact with amendments

section one-hundred and twenty-six of the act of

the General Assembly of Maryland, passed at

January session, eighteen hundred and seventy-

four, chapter four hundred and eighty-three, en-

titled an act to repeal article eighty- one of the

Code of Public General Laws of the State of

Maryland, entitled " Revenue and Taxes," and

to re-enact the same with amendments.

SECTION 1 . Be it enacted by the General Assem-

bly of Maryland, That section one-hundred and

twenty six of the act of the General Assembly of

Maryland, passed at January session, eighteen hun-

Repealed and

dred and seventy-four, chapter four hundred and

re-enacted.

eighty-three, entitled an act to repeal article eighty-

one of the Code of Public General Laws of the

State of Maryland, entitled " Revenue and Taxes,"

and to re-enact the same with amendments, be and

the same is hereby repealed and re-enacted with

amendments so as to read as follows :

SECTION 126. Whenever any estate, real, personal

What propor-

or mixed, of a decedent, shall be subject to the tax

tion of tax.

mentioned in the preceding sections, and there

be a life estate, or interest, for a term of years, or a

contingent interest given to one party, and the re-

mainder or reversionary interest to another party,

the Orphans' Court of the county or city in which

administration is granted, shall determine, in its dis-

cretion, and at such time as it shall think proper,

what proportion the party entitled to said life estate,

or interest for a term of years, or contingent interest,

shall pay of said tax; and the judgment of said court

shall be final and conclusive, and the party entitled

to said life estate, or interest for a term of years, or

other contingent interest, shall, within thirty days

after the date of such determination, pay to the

register of wills his proportion of said tax, and