810 LAWS OF MARYLAND. [CH. 275

(g) The term "Non-taxable property" means, all parts of
said "Estate, " or interest therein, other than the "Maryland
Estate. "

(h) The term "Credit" means the maximum credit for any
estate, inheritance, legacy, or succession taxes paid to any State
or Territory or the District of Columbia, allowable with re-
spect to the gross "Federal Estate Tax" by Section 301 (b)
of said "Revenue Act of 1926, " said maximum credit, however,
to be reduced in the proportion which the amount of the
"Non-taxable property" bears to the amount of the entire
"Estate" of the "Decedent. "

(i) The term "State Taxes" means the aggregate estate,
inheritance, succession, collateral inheritance and/or legacy
taxes paid to any State, Territory or the District of Columbia,
including also such taxes of any of the above kinds as are im-
posed by the State of Maryland other than the "Maryland
Estate Tax" imposed by this Article, allowable in computing
the maximum credit under said Section 301 (b) of said "Reve
nue Act of 1926, " except such taxes of any of the above kinds
upon or with respect to "Non-taxable property" of the "Dece-
dent"

2. TAX IMPOSED. In addition to the tax and/or taxes
imposed by Article 81, a "Maryland Estate Tax" is hereby
imposed upon the transfer of the "Maryland Estate" of every
"Decedent, " the amount of which "Maryland Estate Tax"
shall be equal to the extent, if any, of the excess of the
"Credit" over the aggregate of "State Taxes, " payable by or
out of the "Maryland Estate" of the "Decedent" or any part
thereof, provided, however, that such "Maryland Estate Tax"
hereby imposed shall in no case exceed the extent to which its
payment will effect a saving or diminution in the amount of the
"Federal Estate Tax, " payable by or out of the "Estate" of
the "Decedent" had this Article not been enacted

3. WHEN PAYABLE. The "Maryland Estate Tax" shall
be payable at the same time or times at which the "Federal
Estate Tax" is payable, and shall bear interest, if any, at
the same rate and for the same period as such "Federal Estate
Tax. "

4. To WHOM PAYABLE. The "Maryland Estate Tax"
shall be a charge upon the entire "Maryland Estate" of the