HARRY W. NICE, GOVERNOR. 271

of, not subject. to any inheritance, succession, estate or
other tax of a similar nature under the laws of the State
of Maryland, and at the same time shall notify the proper
taxing authorities of the State or territory in which
such decedent was domiciled by furnishing them with
a copy of said statement. It shall be the duty of the
Register of Wills to cooperate with such domiciliary taxing
authorities and to furnish them with such information as
may be requested, with respect to any such estate. The
official or body charged with the collection of said taxes in
the domiciliary State or territory, shall be deemed
a party interested in such estate to the extent that he or it
may petition the Orphans' Court in this State having juris-
diction, for an accounting therein, if the said taxes, interest
and penalties due such domiciliary State, or a political sub-
division thereof, are not paid or secured, and upon such
petition, the Orphans' Court is empowered to pass orders
for such accounting and for the payment of any such taxes
due to the petitioner. No executor or administrator of the
estate of a non-resident decedent shall be entitled to a final
accounting or discharge until he shall have filed with the
Orphans' Court proof that all said taxes, together with
interest and penalties thereon, due to the State where such
decedent was domiciled, or to any political sub-division
thereof, have been paid or secured, or a consent by the
proper taxing authorities thereof to such final accounting
or discharge.

The provisions of this Section shall apply to the estate of
a non-resident decedent only if the laws of the State
of his domicile contain a provision, of any nature or
however expressed, whereby this State is given rea-
sonable assurance of the collection of its inheritance,
succession, estate and other taxes of a similar nature, with
interest and penalties, from the estates of decedents dying
domiciled in this State in cases where the estates of such
decedents are being administered, in whole or in part, by
the probate court, or other court charged with the adminis-
tration of decedents' estates, in such other State. The pro-
visions of this section shall be liberally construed in order
to insure that the domiciliary State of any non-resident de-
cedent shall receive any inheritance, succession, estate or
other taxes of a similar nature with interest and penalties
thereon, due to it from the estate of such decedent.

SEC. 3. And be it further enacted by the General As-
sembly of Maryland, That this Act shall not be construed so