444 LAWS OF MARYLAND. [CH. 250

Teachers receiving $1800 to $2399, twelve per cent
Teachers receiving $2400 to $2999, thirteen per cent
Teachers receiving $3000 to $3599, fourteen per cent
Teachers receiving $3600 and over, fifteen per cent.
And provided, further, that the County Commissioners of
Cecil County shall include in the levies for the years 1933
and 1934 sufficient amounts to pay the salaries as herein-
above reduced.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1933.

Approved April 21, 1933.

CHAPTER 250.

AN ACT to repeal and re-enact, with amendments, Sec-
tion 4 of Article 62A of the Code of Public General Laws
of Maryland, 1929 Supplement, title "Maryland Estate
Tax. "

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 4 of Article 62A of the Code of
Public General Laws of Maryland, 1929 Supplement, title
"Maryland Estate Tax, " be, and the same is hereby re-
pealed and re-enacted, with amendments, to read as
follows:

4. To Whom Payable. The "Maryland Estate Tax"
shall be a charge upon the entire "Maryland Estate" of the
"Decedent"; and the "Executor" shall pay the same to the
Comptroller of the State of Maryland in such amount
as is certified to said Comptroller by the Register! of
Wills of the city or county in which administration
is had, or if none such, where the "Decedent" had
his residence, and shall file with such Register an affidavit
showing:

(1) The amount of the "Federal Estate Tax" before
allowing the maximum credit for taxes of any of the kinds
as provided in said Section 301 (b) of said "Revenue Act
of 1926";

(2) The proportion of "Non-Taxable Property" to the
entire "Estate, " as referred to in Section l(h) of this
Article;