526 LAWS OF MARYLAND.

tion, and the said court shall have power to pro-
vide for the examination of witnesses under a
commission or by deposition, and for taking or
collecting other necessary evidence to be used at
the hearing as aforesaid and for the trial of issues
involving any controverted matter of fact by a
jury, under the direction of the said court, if the
said court shall deem such trial to be proper, and
either party may appeal from the final order to
be passed by the said court or any order determin-
ing the merits of the said application or any part
thereof to the Court of Appeals, and the said ap-
peal shall be heard and determined at the first
term of the said court next after the transmission
of the transcript of the record of the said appeal
to the said court, and in the event of an appeal as
aforesaid, the said Court of Appeals shall have
authority to pass such order in relation to the
costs of the said proceeding as may seem right and
proper.

	CHAPTER 372.
Passed March 7, 1864.	AN ACT to amend and re-enact section one hun- dred and six of Article eighty-one of the Code of Public General Laws entitled, ''Revenue and Taxes," and relating to the tax on Executors' and Administrators' commissions.
Amended and re-enacted.	SECTION 1 . Be it enacted by the General Assem- bly of Maryland, That section one hundred and six of Article eighty-one of the Code of Public General Laws entitled, "Revenue and Taxes," and relating to the tax on Executors' and Admin- istrators' commissions, be and the same hereby is amended and re-enacted so as to read as follows :
Commissions to be taxed.	106. All commissions allowed to Executors or Administrators by the Orphans' Courts of this State shall be subject to a tax, for the benefit of the State, of one-twentieth part of the sum so