HARRY W. NICE, GOVERNOR. 265
ing passed upon a yea and nay vote supported by three-
fifths of all the members elected to each of the two Houses
of the General Assembly the same shall take effect from
the date of its passage.
Approved April 29, 1936.
CHAPTER 124.
AN ACT to repeal and re-enact, with amendments, Sec-
tions 104-A, 105, 105-A, 106, 108, 115, 116, 118, 119,
120, 124, 126 and 127 of Article 81 of the Annotated
Code of Maryland, 1935 Supplement, title "Revenue
and Taxes, " sub-title "Inheritance Tax, " and to add a
new section to be known as Section 132-A, and to follow
immediately after Section 132, said new section provid-
ing for reciprocity with other States in respect to the
collection, of the inheritance tax and similar taxes upon
the estates of non-resident decedents.
SECTION 1. Be it enacted by the General Assembly of
Maryland, That Sections 104-A, 105, 105-A, 106, 108, 115,
116, 118, 119, 120, 124, 126 and 127 of Article 81 of the
Annotated Code of Maryland, 1935 Supplement, title "Rev-
enue and Taxes, " sub-title "Inheritance Tax, " be, and the
same are hereby repealed and re-enacted, with amend-
ments, to read as follows:
104A. There is hereby levied and imposed a tax at the
rate of one per centum on every one hundred dollars of the
clear value of any and all property, having a taxable situs in
this State, passing at the death of any resident or non-resi-
dent decedent, in trust or otherwise, to or for the use of the
father, mother, husband, wife, children, or lineal descend-
ants of such decedent.
105. There is hereby levied and imposed a tax at the rate
of seven and one-half per centum on every one hundred dol-
lars of the clear value of any and all property, having a
taxable situs in this State, passing at the death of any resi-
dent or non-resident decedent, in trust or otherwise, to or
for the use of any person or persons, other than the father,
mother, husband, wife, children or lineal descendants of
such decedent; provided, however, that nothing in this sec-
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