ACT. 81. ] REVENUE AND TAXES. 239

by them respectively, for which the clerks shall be allowed a
commission of two and one-half per centum, and the Register
of Wills shall be allowed a commission of twelve and one-half
per centum upon the amount of said Collateral Inheritance
Tax, and the said clerks shall be allowed a commission of five
per centum, and the Register of Wills shall be allowed a com-
mission of twenty-five per cent, upon the amount received of the
tax on official commissions and executors commissions respec-
tively, so paid over.

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

Approved April 8, 1908.

CHAPTER 124.

AN ACT to repeal and re-enact with amendments section 160
of article 81 of the Code of 1904 of the Public General Laws
of Maryland, as amended by chapter 4C7 of the. Acts of the
General Assembly of Maryland of 1906.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That section 160 of article 81 of the Code of 1904 of the
Public General Laws of Maryland, as amended by chapter 467
of the Acts of the General Assembly of Maryland of 1906, be
and the same is hereby repealed and re-enacted with amend-
ments, so as to read as follows:

160. Any corporation having a capital stock divided into
shares, and owning as an investment of any part of its capital
or surplus, any of the stock debt of this State upon which the
State tax has been deducted by the treasurer, or of the stock
debt of the city of Baltimore on which the State taxes have
been paid, or are payable by said city, or shares in any national
bank or other corporation of this State upon which the State
and county or city taxes are levied and paid, or are payable
by such bank or other corporation, shall report in detail, on
or before the fifteenth of March in each year, under the oath of
the president, cashier, treasurer or other proper officer to the
State Tax Commissioner such of said stock debts and shares
of said national banks and other corporations of this State
owned at the time of making said report, and which were owned
by such corporation on January first of said year and for six
months continuously theretofore; and the said State Tax Com-
missioner shall assess the value of said stock debt of the city
of Baltimore and all the provisions of section 162 as to notice
and appeal in the case of the assessment of the shares of stock