HARRY W. NICE, GOVERNOR. 157

SEC. 9. And be it further enacted, That the County
Commissioners of the several counties of the State and the
Mayor and City Council of Baltimore are hereby respec-
tively directed to levy the State taxes for the year 1936 at
two one hundredths, (2/100), of one cent on each one hun-
dred dollars, ($100), of assessable property; for the year
1937, at nine one hundredths, (9/100), of one cent on each
one hundred dollars, ($100), of assessable property; for
the year 1938 at seventeen one hundredths, (17/100), of one
cent, on each one hundred dollars, ($100), of assessable
property; and for the year 1939 and annually thereafter to
and including the year 1952, at thirty-three one hundredths,
(33/100), of one cent on each one hundred dollars, ($100),
of assessable property; to be collected according to law, to
meet the interest on the amount of said certificates out-
standing, and also to meet and redeem so much of the prin-
cipal in each of said years as may be represented by cer-
tificates redeemable in each year, respectively, as herein
specified in Section 2 of this Act.

SEC. 10. And be it further enacted, That this Act shall
take effect from and after the first day of June, 1935.

Approved March 16, 1935.

CHAPTER 90.

AN ACT to amend the sub-title "Collateral Inheritance
Tax," following after Section 104 of Article 81 of the
Code of Public General Laws of Maryland, by omitting
the word "Collateral" so that the sub-title, as amended
shall read "Inheritance Tax"; to add a new section to said
sub-title, following after Section 104, and the sub-title, as
amended to be known as Section 104A; to repeal and re-
enact, with amendments, Sections 105, 106, 116,117, 118,
119, 120, 124, 126, 127, 128, 129 and 131, of
said Article 81 to impose an inheritance tax
of one per centum of each hundred dollars
of the clear value of estates passing to or for the use of
the father, mother, husband, wife, children or lineal
descendents of the grantor, testator, donor, or intestate,
and to increase the tax imposed upon estates passing to
collaterals from five to seven and one-half per centum;
to provide for the valuation of interests in estates and the