226 LAWS OP MARYLAND. [CH. 156

proceeds receivable by the trustee under the insurance con-
tract were the amount thereof less such contribution.

(c) If any part of the gross estate upon which the estate
tax has been paid consists of any other property or the value
of any other property which is not part of the true estate of
the decedent, the executor shall likewise be entitled to re-
cover from the person whose enjoyment, possession or owner-
ship of such property was the result of the acts of the dece-
dent or other circumstances which occasioned its inclusion
in said gross estate such portion of the total tax paid as
the value of such property (i. e. the value at which it is
included in the gross estate) bears to the sum of the net
estate and the amount of the specific exemption allowed in
computing the net estate. If there is more than one such
person, the executor shall be entitled to recover from such
persons in the same ratio.

(d) In the event contribution be due under the provisions
of Sub-sections 3 (a), (b) and (c) of this section with re-
spect to the value of property or estate included in the gross
estate held in trust or under other provisions whereby any
person is given an interest in income, or an estate for life,
or for years or other temporary interest, then the person
making such contribution shall have the right to charge the
entire amount thereof against or collect the same out of the
general residuary corpus of such property or estate (i. e., the
corpus which remains after discharging all charges, debts and
gifts of specified sums or of specific assets) without appor-
tionment between remainders and temporary interests.

(4) Notwithstanding the provisions of this section, if a
person otherwise personally liable under the provisions of
Sub-sections 3 (a), (b) and (c) of this section for contribu-
tion to the payment of said estate tax be a surviving spouse
of the decedent, such surviving spouse shall be exonerated
from any contribution to said tax under said sub-sections
to the extent the true estate of the decedent, plus all re-
coverable contributions hereunder, be sufficient to discharge
said tax, and provided the will of the decedent shall not
contain an express direction to the contrary. The exonera-
tion under this sub-section, however, is not intended to apply
or extend to or reduce the amount of any contribution other-
wise due with respect to, (1) property or estate held in trust
or under other provisions whereby there is established an
interest in income, or an estate for life, or for years, or other
temporary interest such as are described in Sub-section 3 (d)
hereof although a surviving spouse be one of the beneficiaries
thereof, or (2) the share of the surviving spouse in the true
estate of the decedent, but, in ascertaining his or her share