1076 LAWS OF MARYLAND. [CH. 521

the Acts of the General. Assembly of 1935, title "Revenue
and Taxes, " sub-title "Inheritance Tax. "

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 106 of Article 81 of the Code of
Public General Laws of Maryland, 1929 Edition, as re-en-
acted by Chapter 90 of the Acts of the General Assembly
of 1935, title "Revenue and Taxes, " sub-title "Inheritance
Tax, " be, and the same is hereby repealed and re-enacted,
with amendments, so as to read as follows:

106. Every executor to whom administration may be
granted, before he pays any legacy or distributive share of
any estate liable to the tax imposed by this sub-title, shall
pay to the Register of Wills of the proper county or city,
one per centum of every hundred dollars he may hold for
distribution among the distributees or legatees specified in
Section 104-A of this sub-title, and seven and one-half per
centum of every hundred dollars he may hold for distribu-
tion among the distributees or legatees specified in Section
105 of this sub-title, except as hereinafter provided, and at
that rate for any less sum, for the use of the State.

SEC. 2. And be it further enacted, That this Act is
hereby declared to be an emergency law and necessary for
the immediate preservation of the public health and safety,
and being 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 May 17, 1935.

CHAPTER 521.

AN ACT to repeal and re-enact with amendments Section
500 of Article 16 of the Code of Public Local Laws of
Maryland (1930 Edition), entitled "Montgomery County"
as same was amended by Chapter 227 of the Laws of
Maryland of 1933, relating to the salary of the Police
Justice.

(Vetoed. )