ALBERT C. RITCHIE, GOVERNOR. 673

donor, to any person or persons, or 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 sub-
ject to a tax of five per centum in every hundred dollars of
the clear value of such estate, money or securities, and all
executors, administrators, trustees and other persons making
distribution, shall only be discharged from liability 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 here-
inafter 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 further, that noth-
ing 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, bargainer,
devisor or donor, or by escheat, passing to this State, or to
any county or city of this State; and provided further that
no tax shall be imposed which is forbidden by Section 130
of this Article.

106. Every executor to whom administration may be
granted, before he pays any legacy or distributive share of
any estate liable to the tax imposed by Section 105, 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 pro-
vided, and at that rate for any less sum, for the use of the
State; provided that such tax shall not be paid or collected
upon any increase in value of the estate or any income
thereon accrued subsequent to the date of the death of the
decedent.

107. When any species of property other than money or
real estate shall be subject to said tax, the tax shall be paid
on the appraised value thereof as filed in the office of the reg-
ister of wills of the proper county or city, which appraise-
ment shall be subject to modification by the Orphans' Court
appointing such appraisers, for good cause shown; and every
executor shall have power, under the order of the Orphans'
Court, to sell, if necessary, so much of said property as will
enable him to pay said tax.
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