EMERSON C. HARRINGTON, GOVERNOR. 95
CHAPTER 52.

AN ACT to add a new section to the Revised Charter of Balti-
more City, to follow Section 171, and to be known as Sec-
tion 1. 71A.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new section be and the same is hereby added
to the Revised Charter of Baltimore City, to follow Section
171, and to be designated Section 171 A, and to read as follows:

171A. Executors and administrators shall pay all taxes
due from their decedents, also all taxes levied upon the estates
in their hands, prior to the final account and distribution, as
preferred debts and to the exclusion of all others except the
necessary funeral expenses, and on failure their bonds shall be
put in suit for the use of the State and the Mayor and City
Council of Baltimore, and recovery had for the whole amount
of State and City taxes due and interest and penalty, if any,
from the time they were payable. In the event of any dis-
tribution being made by an executor or administrator, on or
after the first day of October in any year, either before or
after the taxes have been levied for the ensuing year, said
executor or administrator shall retain sufficient funds to pay
State and City taxes for the ensuing year upon all property so
distributed, and shall pay said taxes when due, and, in default
thereof, they and the sureties on their bonds shall be liable for
said taxes, and interest and penalty if any, upon said property.
so distributed. This Section shall also apply to guardians, in
regard to taxes upon property in their hands as such and prop-
erty distributed by them; and shall also apply to Receiver's and
Trustees, in regard to property in their hands as such and in
regard to property distributed by them, provided that said re-
ceivers and trustees shall be liable only for taxes due at the
time of the distribution upon property or funds distributed
to creditors. Any Auditor who shall pass the account of any
such executor, administrator or guardian, without requiring
the provisions of this section to be complied with, shall him-
self be liable, together with the securities on his bond, for such
taxes.

Approved March 21st, 1916.