HARRY W. NICE, GOVERNOR. 1321

known as Section 119A, and to follow immediately after
Section 119 of said Article, providing for the pro-rating of
taxes payable by fiduciaries under the United States
Revenue Act of 1926 and any amendments thereto unless
otherwise directed by the testator in his will.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be and it is hereby added to Article
81 of the Annotated Code of Maryland (1935 Supplement),
title "Revenue and Taxes", sub-title "Inheritance Tax", said
new section to be known as Section 119A, to follow imme-
diately after Section 119 of said Article, and to read as fol-
lows:

119A. Whenever it appears upon any accounting, or in
any appropriate action or proceeding, that an executor, admin-
istrator, trustee or other person acting in a fiduciary capacity,
is liable for the payment of tax under the provisions of the
United States Revenue Act of 1926, or any amendments
thereto, or under any death tax law of the United States here-
after enacted, upon or with respect to any property required
to be included in the gross estate of a decedent under the
provisions of any such law, the amount of the tax, except in
a case where a testator otherwise directs in his will, shall be
equitably pro-rated as between the individual estate of the
decedent and the trust estates created, or transfers made,
by the decedent in his life time so included in said gross
estate, and the fiduciary paying the tax shall be entitled to
recover from the fiduciaries in possession of said trust estates
and from the transferees, the proportionate amount of such
tax with which such funds are chargeable under the pro-
visions of this section.

The provisions of this section shall apply to estates of per-
sons dying subsequent to June 1, 1937.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1937.

Approved May 18, 1937.

CHAPTER 547.

AN ACT to add a new section to Article 8 of the Code of Pub-
lic Local Laws of Maryland (1930 Edition), title "Cecil
County", sub-title "Election Districts", said new section
to be known as Section 166A, and to follow immediately
after Section 166 of said Article, changing the boundary