1170 LAWS OF MARYLAND.

County, State of Maryland, deceased, Thirty-five dollars
($35.00), collateral inheritance tax-paid to the Register of
Wills of Dorchester County, Sate of Maryland.

WHEREAS, By the last will and testament of Elizabeth G.
Gray, late of Dorchester County, State of Maryland, deceased,
which will was duly admitted to probate in the office of the
Register of Wills of Dorchester County, State of Maryland, on
March 30, 1913, the said Elizabeth G. Gray devised unto Lottie
J. Willis and Margaret B. Willis, certain property therein men-
tioned; and

WHEREAS, The said Lottie J. Willis and Margaret B. Willis
were compelled to pay unto the State of Maryland, collateral
inheritance tax on said estate amounting to the sum of Ninety
dollars ($90.00) ; and

WHEREAS, The property from which the bequests or devises
were to have been paid, was appraised at the sum of Eighteen
hundred dollars ($1,800.00) and a collateral inheritance tax
thereon amounting to Ninety dollars ($90.00) was paid to the
Register of Wills of Dorchester County aforesaid; and

WHEREAS, The said property was afterwards sold for the sum
of one, thousand ($1,000.00) upon which a collateral inheri-
tance tax would amount to the sum of Fifty dollars ($50.00) ;
the collateral inheritance tax therefor was paid into the Treas-
ury of the State of Maryland upon said estate by the Register
of Wills of Dorchester County, to whom was paid the same by
the legatees, Lottie J. Willis and Margaret B. Willis, aforesaid,
amounting to the sum of Ninety dollars ($90.00).

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That the sum of Thirty-five dollars ($35.00) paid by
Lottie J. Willis and Margaret B. Willis, of Dorchester County,
State of Maryland, legatees and devisees of Elizabeth G. Gray,
of said County, deceased, as a collateral inheritance tax in the
State of Maryland, be and the same is hereby refunded to the
said Lottie J. Willis and Margaret B. Willis, and the Comp-
troller of the Treasury of the State of Maryland is hereby
authorized and directed to draw his warrant upon the Treas-
urer of the State of Maryland, for the said sum of Thirty-five
dollars ($35.00) to the said Lottie J. Willis and Margaret B.
Willis, legatees and devisees of Elizabeth G. Gray, late of Dor-
chester County, deceased.