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A. W. BRADFORD, ESQUIRE, GOVERNOR. 291
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CHAPTER 200.
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AN ACT to amend and re-enact section one hun-
dred and twenty-four and section one hundred
and twenty-five of Article eighty-one of the
Code of Public General Laws, entitled, Revenues
and Taxes, and relating to the tax on Collateral
Inheritances, Distributive Shares and Legacies.
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Passed March
7, 1864.
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SECTION 1. Be it enacted by the General Assembly
of Maryland, That section one hundred and twen-
ty-four" and section one hundred and twenty-five
of Article eighty-one, of the Code of Public Gene-
ral Laws entitled, revenues and taxes, and relating
to the tax on collateral inheritances, distributive
shares and legacies, be and the same hereby are
amended and re-enacted, so as to read as follows :
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Code amend
ed.
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124. 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 se-
curities, or interest therein, transferred by deed,
grant, bargain, gift or sale, made or intended to
take effect in possession after the death of the
grantor, bargain or, devisor, or donor, to any per-
son or persons, bodies politic or corporate, in trust
or otherwise, other than to or for the use of the
father, mother, wife, children, and lineal descend-
ants of the grantor, bargainer, devisor, donor or
intestate, shall be subject to a tax of one and a
half per centum on every hundred dollars of the
clear value of such estates, 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 may be charged
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Tax to be
levied.
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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 hun-
dred dollars shall be subject to the tax imposed by
this section; this not to apply to negroes manu-
mitted by deed or will.
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Proviso.
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125. Every executor or administrator to whom
administration may be granted before he pays any
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Sums to be
paid to the
Register.
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