ALBERT C. RITCHIE, GOVERNOR. 1085

CHAPTER 413.

AN ACT to repeal and re-enact with amendments Section 120
of Article Si of the Annotated Code of Maryland, title
"Revenue and Taxes", sub-title "Collateral Inheritance
Tax", by relieving the City of Baltimore, the Counties and
Municipalities of the State from the payment of any Col-
lateral Inheritance Tax.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 120 of Article 81 of the Annotated Code
of Maryland, title "Revenue and Taxes", sub-title "Collateral
Inheritance Tax", be, and it is hereby repealed and re-en-
acted with amendments, to read as follows:

120. 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
securities, or interest therein, transferred by deed, will, grant
bargain, gift or sale, made or intended to take effect in pos-
session after the death of the grantor, bargainor, devisor or
donor to any person or persons, bodies corporate, in trust
or otherwise, other than to or for the use of the father,
mother, husband, wife, children and lineal descendants of the
grantor, bargainer or testator, donor or intestate, shall be
subject to a tax of five per centum in every hundred dollars
of the clear value of such estate, money or securities; and all
executors and administrators shall only be discharged from lia-
bility for the amount of such tax, the payment of which they
be charged 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 hundred dollars shall
be subject to the tax imposed by this section. Provided fur-
ther, that nothing in this section shall apply to any such
estate or estates, money or securities, or interest therein,
transferred by deed, will, grant, bargain, gift or sale, made or
intended to take effect in possession after the death of the
grantor, bargainor, devisor. or donor, passing to the City of
Baltimore or to any county or municipality of the State.

SEC. 2. Be it further enacted, That the amendment made
to this Section by this Act shall be construed retrospectively
as well as prospectively.