266 LAWS OF MARYLAND. [CH. 124

tion shall apply to property passing to the State or to any
county or city of the State by escheat or otherwise, or to
monies not in excess of five hundred dollars bequeathed for
the perpetual upkeep of a grave or graves.

105A. The taxes imposed by the two preceding sections
of this sub-title shall apply to all tangible or intangible prop-
erty, real or personal, passing either by will or under the
intestate laws of this State, or by deed, gift, grant, bargain
or sale, made in contemplation of death, or intended to take
effect in possession at or after the death of a decedent, in-
cluding property in which the decedent, prior to his death,
had an interest as joint tenant or tenant in common, and
including property over which the decedent retained any
dominion during his lifetime. The reservation of a bene-
ficial interest in favor of the decedent or of a power of rev-
ocation, absolute or conditional or of a power of appoint-
ment by will or otherwise, in or over any property passing
subject to the tax imposed by this sub-title, shall be deemed
to constitute dominion within the meaning of this section.
In cases of joint tenancy, where the interests are not other-
wise specified or fixed by law, the interest passing shall
be determined by dividing the value of the property by the
number of joint tenants. Provided, however, that any
legacy or bequest to any person or body corporate, the
value of which does not exceed one hundred dollars, shall
be exempt from the payment of any tax under the provi-
sions of this sub-title.

106. Every executor, administrator, trustee, agent, fidu-
ciary or other person making distribution of any property
passing subject to the taxes imposed by this sub-title shall
be charged with the payment thereof, and shall only be dis-
charged from liability for the amount of said tax or taxes
by paying the same for the use of the State to the Register
of Wills of the proper county or city, before making any
distribution to the person or persons entitled. Unpaid taxes
shall bear interest at the rate of six per centum per annum
after the expiration of thirty days from their due date.

108. Every executor shall, within thirteen months
from the date of his administration, pay said tax on dis-
tributive shares and legacies in his hands, and on failure
to do so he shall forfeit his commissions. After the expi-
ration of said thirteen months the Orphans' Court shall
not entertain any petition or other proceeding for the re-