290 LAWS OF MARYLAND. [On. 204

commissions and from executors' commissions estates of cer-
tain deceased members of the United States armed forces.

SECTION 1. Be it enacted ty the General Assembly of Mary-
land, That Sub-section (b) of Section 5B of Article 93 of the
Annotated Code of Maryland (1943 Supplement), title "Testa-
mentary Law", sub-title "Account", as said section was en-
acted by Chapter 830 of the Acts of 1945, be and it is hereby
repealed and re-enacted, with amendments, and that a new
sub-section to be known as Sub-section (c) of said section, and
to follow immediately after Sub-section (b) of said section, be
and it is hereby added to said Section 5B, all to read as
follows:

5B.

(b) Any such executor or administrator, after payment of
all costs of administration, may, in lieu of any administration
account, file with the Orphans' Court:

(1) a statement under oath that the decedent was a member
of the armed forces of the United States dying in active ser-
vice in World War II, and the only assets of the estate consist
of compensation due from the United States for military ser-
vice; and

(2) vouchers for the payment of the claims of all creditors

of the estate; and

(3) releases signed by all beneficiaries of the estate, show-
ing that all net assets of the estate have been distributed to the
persons entitled thereto, and the Orphans' Court shall there-
after pass an order declaring the administration of the estate
to be complete.

(c) Any estate of a member of the armed forces of the
United States, dying in active service in World War II. whose
assets consist only of compensation due from the United States
for said service, shall be exempt from all Maryland inheritance
taxes, and State taxes oil executor's and administrator's com-
missions and any such taxes heretofore paid on such estate
shall be refunded by the State upon proper application there-
for by the administrator or executor.

After the effective date of this Act, no executor or admini-
trator of any such estate shall receive any commissions for
performing any work or services as such executor or adminis-
trator.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1947.

Approved March 29, 1947.