HARRY W. NICE, GOVERNOR. 159

SEC. 3. And be it further enacted, That Sections 105,
106, 116, 117, 118, 119, 120, 124, 126,127, 128, 129 and 131
of Article 81 of the Code of Public General Laws of Mary-
land, title "Revenue and Taxes," sub-title "Collateral In-
heritance Tax," be and the same are hereby repealed and
re-enacted, with amendments, to read as follows:

105. All estates, real, personal and 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-
gajnor, devisor or donor, to any person or persons, or
bodies corporate, in trust or otherwise, other than to or
for the use of the father, mother, husband, wife, children
and lineal descendants of the grantor, bargainor or testa-
tor, donor or intestate shall be subject to a tax of
seven and one-half per centum in every hundred dollars
of the clear value of such estate, money or securities, and
all executors, administrators, 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 directed; provided, that no estate which
may be valued at a less sum than five hundred dollars shall
be subject to the tax imposed 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, bargainor, 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.

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 lega-
tees specified in Section 104A of this sub-title, and seven
and one-half per centum of every hundred dollars he may
hold for distribution among the distributees or legatees