812 LAWS OF MARYLAND. [CH. 275

(b) The amount of said "Federal Estate Tax" as revised
and decreased;

(c) The amount of "Maryland Estate Tax" theretofore
paid and date of payment;

(d) The amount of "Maryland Estate Tax" properly pay-
able in view of such revision and decrease of "Federal Estate
Tax. "

With said affidavit shall also be filed:

(a) A certificate or other evidence from the Bureau of
Internal Revenue showing the amount of "Federal Estate
Tax" as so revised and decreased;

(b) A certified copy of the affidavit filed with the Register
of Wills as provided in Section 4 of this Article;

(c) A duplicate receipt by said Register of Wills for the
"Maryland Estate Tax" theretofore paid, showing date of
payment;

(d) Such other evidence as said Comptroller may require
in order to enable said Comptroller to determine the "Mary-
land Estate Tax" properly payable and the amount, if any, of
any refund due.

Said Comptroller shall thereupon cause to be paid to said
"Executor" from the fund retained by him, as provided in
Section 4 of this Act, the amount of refund found to be due,
together with interest thereon at the rate of six per centum
(6%) from the date of payment of the "Maryland Estate
Tax, " and if the fund retained by the Comptroller shall be
insufficient, the Comptroller shall retain from the next subse-
quent receipts of the "Maryland Estate Tax" such amount as
will be necessary to make the said refund.

6. REIMBURSEMENT OF PERSONS OTHER THAN LEGAL
REPRESENTATIVES PAYING TAX. If the "Maryland Estate
Tax" or any part thereof is paid by, or collected out of that
part of the "Maryland Estate" passing to or in the possession
of, any person other than the executor or administrator in his
capacity as such, such person shall be entitled to reimbursement
out of any part of the "Maryland Estate" still undistributed or
to a just and equitable contribution by the persons whose inter-
est in the "Estate" of the "Decedent" would have been reduced
if the tax had been paid before the distribution of the "Mary-
land Estate, " or whose interest is subject to equal or prior
liability for the payment of taxes, debts, or other charges
against the "Maryland Estate. "