158 LAWS OF MARYLAND. [CH. 90

assessment and collection of the tax against said inter-
ests; and to fix the commissions allowed to Clerks and
Registers of Wills for the collection of said tax:

SECTION 1. Be it enacted by the General Assembly of
Maryland, That the sub-title "Collateral Inheritance Tax,"
following after Section 104 of Article 81 of the Code of
Public General Laws of Maryland, be and it is hereby
amended by omitting the word "Collateral," so that the
sub-title, as amended, shall read "Inheritance Tax."

SEC. 2. And be it further enacted, That a new section
be and the same is hereby added to Article 81 of the Code
of Public General Laws of Maryland, to follow immediately
after Section 104 and the sub-title as amended, to be known
as Section 104A, and to read as follows:

104A. All estates, real, personal or mixed, money, pub-
lic and private securities for money of every kind passing
from any person who may die seized and possessed thereof,
being in this State, either by will or under the intestate
laws of this State, or any part of such estate or estates,
money or securities, or interest therein, transferred by
deed, grant, bargain, gift or sale, made or intended to take
effect in possession after the death of the grantor, bar-
gainor, devisor or donor, to or for the use of, in trust
or otherwise, the father, mother, husband, wife, children
or lineal descendants of the grantor, bargainer or testator,
donor or intestate, shall be subject to a tax of one per
centum in every hundred dollars of the clear value of such
estate, money or securities, and all executors, administra-
tors, trustees and other persons making distribution, shall
only be discharged from liability for the amount of such
tax, the payment of which they be charged with, by paying
the same for the use of this State, as hereinafter described;
provided, that no estate which may be valued at a less sum
than five hundred dollars shall be subject to the tax im-
posed by this section; provided, further, that nothing in
this section shall apply to any such estate or estates, money
or securities, or interest therein, transferred by deed, will,
grant, bargain, gift or sale, made or intended to take effect
in possession after the death of the grantor, bargainer,
devisor or donor, or by escheat, passing to this State, or to
any county or city of this State; and, provided, further,
that no tax shall be imposed which is forbidden by Section
130 of this Article.