680 LAWS OF MARYLAND. [CH. 226

129. The Register of Wills shall give to the person paying
the collateral inheritance tax imposed by this Article a receipt
for said tax, which shall discharge such person from liability
for such tax so receipted for.

130. 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 charac-
ter, in respect of personal property (including also therein
mortgages upon real or personal property located within the
State of Maryland) of non-resident decedents, shall be pay-
able (a) if the decedent at the time of his death was a resi-
dent of a state or territory of the United States, or of any
foreign country, which at the time of the distribution, trans-
fer or other disposition of such personal property of such dece-
dent 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 trans-
fer taxes or death taxes of every character in respect of per-
sonal property (excepting 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 purpose of this section the District of Co-
lumbia and possession of the United States shall be considered
territories of the United States. Nothing in this section con-
tained shall be construed to subject to taxation anything other-
wise exempt therefrom.

131. It shall be the duty of the several clerks and the
several registers of wills in this State to account with and
pay to the treasurer on the first Monday of March, June,
September and December in each and every year all sums
of money received by them respectively, for which the clerks
shall be allowed a commission of two and one-half per centum,
and the Register of Wills shall be allowed a commission of
twelve and one-half per centum upon the amount of said
collateral inheritance tax, and the said clerks shall be allowed
a commission of five per centum, and the Register of Wills