648 LAWS OF MARYLAND. [CH. 351

SECTION 1. Be it enacted by the General Assembly of Mary-
land, that a new section be and the same is hereby added to
Article 81 of the Annotated Code of Maryland, edition of
1924, title "Revenue and Taxes, " to follow immediately after
Section 148, and to be known as Section 148-A, and to read as
follows: —

148-A. Except as to tangible personal property having an
actual situs in the State of Maryland, no tax on commissions
of executors or administrators of non-resident decedents, and no
inheritance, estate, or death or transfer tax of any character,
in respect of personal property (including also therein mort-
gages upon real or personal property located within the State
of Maryland) of non-resident decedents, shall be payable (a)
if the decedent at the time of his death was a resident of a
state or territory of the United States, or of any foreign
country, which at the time of the distribution, transfer, or
other disposition of such personal property of such decedent
in Maryland did not impose a transfer tax or death tax of
any character in respect of personal property of residents of
this state (except tangible personal property having an actual
situs in such state or territory or foreign country), or, (b)
if the laws of the state, territory or country of residence of
the decedent at the time of such distribution, transfer or other
disposition contained a reciprocal exemption provision under
which residents of Maryland are exempted from transfer taxes
or death taxes of every character in respect of personal prop-
erty (except tangible personal property having an actual situs
in such state or territory or foreign country) provided the
State of Maryland allows a similar exemption to residents of
the state, territory or country of residence of such decedent.
For the purposes of this section the District of Columbia and
possessions of the United States shall be considered territories
of the United States. Nothing herein shall be construed to
subject to taxation anything heretofore exempt therefrom; and
any and all laws or parts of laws of Maryland in conflict or in-
consistent with the provisions of this Section 148-A are here-
by repealed to the extent of such conflict or inconsistency.

Approved April 5, 1927.

CHAPTER 351.

AN ACT to authorize the Board of Public Works to construct
a new office building for the Motor Vehicle Department and
to acquire such land as may be necessary for that purpose.