ALBERT C. RITCHIE, GOVERNOR. 811

"Decedent"; and the "Executor" shall pay the same to the
Register of Wills of the city or county in which administra-
tion is had, or if none such, where the "Decedent" had his
residence, and at the time of payment shall file with such
Register an affidavit showing:

(1) The amount of the "Federal Estate Tax" before allow-
ing the maximum credit for taxes of any of the kinds as pro-
vided in. said Section 301 (b) of said "Revenue Act of
1926";

(2) The proportion of "Non-Taxable Property" to the en-
tire "Estate, " as referred to in Section 1 (h) of this Article;

(3) The amount of "State Taxes";

(4) The amount of any additional taxes allowable in com-
puting the "Federal Estate Tax" of the "Decedent";

(5) The amount of the "Maryland Estate Tax";

(6) The amount of interest, if any, paid on such "Federal
Estate Tax, " and the period covered by such interest, to-
gether with the amounts, if any, of any of said items thereto-
fore paid.

The several Registers of Wills in this State shall account to
the Comptroller for all moneys so collected monthly, who
shall receipt therefor and forthwith pay over to the State
Treasurer all moneys thus received; provided, however, that
the said Comptroller shall retain in his hands at all times
such a sum as, in his judgment, shall be sufficient to enable
him to pay promptly all claims for refunds as provided for
in Sections 5 and 10 of this Act.

5. ADDITIONAL ASSESSMENT OF TAX OR REFUND OF EX-
CESS PAYMENT. If the amount of "Federal Estate Tax" shall,
upon the final determination of the same, be increased or de-
creased as affecting an "Estate" the transfer of any part
whereof is taxable hereunder subsequent to the payment of the
"Maryland Estate Tax" the said "Maryland Estate Tax" im-
posed shall be changed accordingly. Any additional "Mary-
land Estate Tax" shall be payable at the same time or times
at which the additional "Federal Estate Tax" is payable. In
the event that there shall be a decrease in said "Federal Estate
Tax, " said "Executor" shall file with the Comptroller of the
State of Maryland an affidavit in such form as is prescribed
by said Comptroller, setting forth:

(a) The amount of "Federal Estate Tax" as originally
computed;