EMERSON C. HARRINGTON, GOVERNOR. 43

Code of Maryland be and the same is hereby repealed and re-
enacted with amendments so as to read as follows:

80 The provisions of this code imposing a tax on commis-
sions of domestic executors and administrators shall extend
to such, foreign executors or administrators; and the orphans'
court of the county or city in which the stock transferred is
situated shall fix the commissions of such foreign executor or
administrator, who shall thereupon pay the tax thereon to
the register of such county or city. Any officer of the State
of Maryland or of the City of Baltimore, and any corporation
incorporated under the laws of this State, and any national
bank in this State, who or which transfers or permits to be
transferred any stocks or debts by foreign executors or admin-
istrators in violation of the provisions of this Article shall be
subject to a penalty of not less than $50, nor more than $500,
to be recovered by the State for its own use.

SEC. 2. And be it further enacted, That this Act shall take
effect on and after June 1, 1918.

Approved March 22nd, 1918.

CHAPTER 32.

AN ACT to repeal and re-enact with amendments Section 154
of Article 81 of the Annotated Code of Maryland, title
"Revenue and Taxes, " sub-title "State Tax Commissioner, "
as said Section was repealed and re-enacted by Chapter 631
of the Acts of the General Assembly of Maryland of 1916,
the same providing for the imposition of penalties for the
failure or refusal to make annual reports to the State Tax
Commission on or before the first day of March in every
year, and providing for the collection of such penalties as
taxes are collected, with power to the State Tax Commission
to abate "or reduce the same, and with power also to the
Commission to abate or reduce penalties imposed under said

section before amended by this Act, and providing for the
collection of such penalties.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 154 of Article 81 of the Annotated
Code of Maryland, title "Revenue and Taxes, " sub-title "State
Tax Commissioner, " as said Section was repealed and re-
enacted by Chapter 631 of the Acts of the General Assembly