ALBERT C. RITCHIE, GOVERNOR. 813

7. CIRCUMSTANCES UNDER WHICH ARTICLE BECOMES
VOID. Except as hereinafter provided, this Article shall be-
come void and of no effect in respect to the "Maryland Estate"
of persons who die subsequent to the effective date of the repeal
of Title III of the "Revenue Act of 1926" or of the provisions
thereof allowing the "Credit. "

8. AMENDMENTS, ETC., TO "REVENUE ACT OF 1926". If
said Title III of said "Revenue Act of 1926" shall be amended
or if said title be repealed and an Act (hereinafter referred
to as "substituted Act") enacted by Congress imposing an
estate, inheritance, succession and/or legacy tax in lieu of the
tax imposed by said Title III, then as to the "Maryland Es-
tate" of decedents affected by such amendment or by such sub-
stituted Act, the terms as defined for the purpose of this Article
by Section 1 hereof, shall relate to the provisions of said 'Title
III as amended, or of said substituted Act, as the case may be,
and the "Maryland Estate Tax" as to such Maryland Estates
shall be computed, imposed and paid accordingly.

If said Title III of said "Revenue Act of 1926" is repealed
and a substituted Act, as above defined, is enacted, then Section
7 hereof shall relate to the repeal of such substituted Act. Said
Section 7 shall also relate to the enactment of any amendment,
either to said Title III or such substituted Act, whereby the
allowance of the maximum credit to the extent provided in
said Title III or to any other extent, shall be finally repealed,

9. APPLICABILITY OF SECTIONS 7 AND 8. The provisions
of Sections 7 and 8 of this Article shall not be applied or con-
strued so as to discontinue or reduce the "Maryland Estate-
Tax" with respect to the "Maryland Estate" of any "Decedent"
dying prior to the expiration of the first year of the period cov-
ered by any budget bill, passed by the General Assembly of
Maryland prior to the effective date of the Act of Congress,
discontinuing or reducing the "Federal Estate Tax, " or the
maximum credit allowable thereupon, it being intended hereby
that as to the "Maryland Estate" of such "Decedents, " the
"Maryland Estate Tax" in effect immediately prior to the pas-
sage of the Act of Congress discontinuing or reducing the
"Federal Estate Tax, " or the maximum credit allowable there-
upon, shall continue in force without reduction; and in the
event of the discontinuance or reduction of the "Federal Es-
tate Tax" or of the maximum credit allowable thereupon, the
amount of the "Maryland Estate Tax" shall be computed and