238 LAWS OF MARYLAND.

the said court or by other satisfactory evidence, was held on
the first day of any month in any year for which the tax may
become due, and by any person entitled under the laws of this
State to hold the same free from taxation.

SEC. 2. And be it further enacted, That this Act shall take
effect from the date of its passage.

Approved April 1, 1908.

CHAPTER 695.

AN ACT to repeal and re-enact with amendments sections 117
and 140 of article 81 of the Code of Public General Laws of
Maryland, title "Revenue and Taxes, " sub-title "Collateral
Inheritance Tax. "

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That section 117 and section 140 of article 81 of the Code
of Public General Laws of Maryland of 1904, title "Revenue and
Taxes, " sub-title "Collateral Inheritance Tax, " be and the same
are hereby respectively repealed and re-enacted with amend-
ments, so as to read respectively as follows:

117. All estates, real, personal and mixed, money, public and
private securities for money of every kind passing from any
person who may die seized and possessed thereof, being in this
State, or any part of such estate or estates, money or securi-
ties, or interest therein, transferred by deed, will, grant, bar-
gain, gift or sale, made or intended to take effect in possession
after the death of the grantor, bargain, devisor or donor, to
any person or persons, bodies politic or corporate, in trust
or otherwise, other than to or for the use of the father, mother,
husband, wife, children and lineal descendants of the grantor,
bargainor or testator, donor or intestate, shall be subject to a
tax of five per centum in every hundred dollars of the clear
value of such estate, money or securities; and all executors and
administrators shall only be discharged from liability for the
amount of such tax, the payment of which they be charged with,
by paying the same for the use of this State, as hereinafter
directed; provided, that no estate which may be valued at a
less sum than five hundred dollars shall be subject to the tax
imposed by this section.

140. It shall be the duty of the several clerks and the several
Registers of Wills in this State to account with and pay to the
Treasurer on the first Monday of March, June, September and
December in each and every year all sums of money received