672 LAWS OF MARYLAND. [CH. 226

tion 130 of this Article, be subject to a tax, for the benefit
of the State, of an amount equal to one per cent, on the first
twenty thousand ($20, 000) dollars of the estate, and one-
fifth of one per cent, on the balance of the estate, and said
tax shall be due and payable whether the executor waives his
commissions or not, it being hereby intended that no com-
missions less than this tax shall be allowed by the Orphans'
Courts of this State, and that no waiver of commissions or
devise or legacy as compensation or in lieu of commissions
shall defeat the payment of this tax.

102. The several orphans' courts shall fix the commis-
sions of executors within twelve months from the grant of
administration, and in all subsequent accounts wherein execu-
tors shall charge themselves with further assets, and they
shall fix such commissions in all cases, in which letters of
administration have been or may hereafter be granted,
whether commissions are claimed by the executors or not;
and all commissions so fixed shall be subject to the tax im-
posed by the foregoing section; provided that where com-
missions are allowed both to an administrator or executor and
an administrator de bonis non or pendente lite on the same
property or funds, the said tax shall be paid but once.

103. Every executor shall pay said tax to the Register of
Wills of the proper county or city on the passage of his ac-
counts; and on failure to do so within thirty days thereafter
the register shall notify the State's Attorney of the city or
county, who shall thereupon put the bond of such executor in
suit for the use of the State; and the said bond shall be liable
therefor as for any other default of the principal obligor.

104. Upon payment to the register he shall give to the
executor a receipt therefor, which shall be evidence of the
payment of the tax so receipted for.

Collateral Inheritance Tax.

105. All estates, real, personal and mixed, money, public
and private securities for money of every kind passing from
any person who may die seised and possessed thereof, being
in this State, either by will or under the intestate laws of
this State, or any part of such estate or estates; money or
securities, or interest therein, transferred by deed, grant, bar-
gain, gift or sale, made or intended to take effect in pos-
session after the death of the grantor, bargainor, devisor or