62 LAWS OF MARYLAND. [CH. 43
at his own expense, connecting Glen Island with the mainland
at Beard's Point, over the waters of South River, a distance
of about three hundred and fifty feet, the plans and specifica-
tions and erection thereof to be subject to the approval of the
Chief Engineer and Secretary of War of the United States of
America, and the Roads Engineer of Anne Arundel County,.
Maryland.
SEC. 2. And be it further enacted,, That this Act shall take
effect on and after June 1, 1927.
Approved March 23, 1927.
CHAPTER 43.
AN ACT to repeal and re-enact with amendments Section 125
of Article 81 of the Annotated Code of Maryland (1924
Edition), title "Revenue and Taxes, " sub-title "Collateral
Inheritance Tax. "
SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 125 of Article 81 of the Annotated
Code of Maryland (1924 Edition), title "Revenue and Taxes, "
sub-title "Collateral Inheritance Tax, " be and it is hereby
repealed and re-enacted with amendments to read as follows:
125. Every executor or administrator, to whom adminis-
tration may be granted, before he pays any legacy or distributes
the shares of any estate liable to the tax imposed by the pre-
ceding section, shall pay to the register of wills of the proper
county or city, five per centum of every hundred dollars he
may hold for distribution among the distributees or legatees
except as hereinafter provided, and at that rate for any less
sum, for the use of the State; this section shall not be con-
strued so as to release any tax already fixed on any collateral
inheritance, distributive share or legacy. Such tax shall not
be paid or collected upon any increase in value of the estate
or income accrued thereon subsequent to the date of death of
the decedent, testator, grantor, bargainer or doner.
SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1927.
Approved March 31, 1927.
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