574 LAWS OF MARYLAND. [CH. 290

on Commissions of Executors and Administrators, " the
said new section to be known as Section 101A and to fol-
low immediately after Section 101 of said Article, pre-
scribing the method of collecting the tax on commissions
of executors and administrators where there is an ad-
ministrator ad colligendum first appointed and an execu-
tor or administrator subsequently appointed.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That a new section be and the same is hereby
added to Article 81 of the Annotated Code of Public Gen-
eral Laws of Maryland, 1929 Supplement, title "Revenue
and Taxes, " sub-title "Tax on Commissions of Executors
and Administrators, " said new section to be known as Sec-
tion 101A, to follow immediately after Section 101 of said
Article, and to read as follows:

101A. Whenever an administrator ad colligendum is
appointed by any Orphans' Court of this State, all commis-
sions allowed him by the Orphans' Courts of this State shall
be subject to a tax for the benefit of the State of an amount
equal to three-tenths (3/10) of one per cent, on the first
Twenty Thousand Dollars ($20, 000. 00) of the estate, and
one fifteenth (1/15) of one per cent, on the balance of the
estate, and any executor or administrator thereafter ap-
pointed for such estate shall pay the tax prescribed in the
previous section of this Article, but shall be allowed a credit
thereon for any tax on commissions actually theretofore
paid by any administrator ad colligendum.

SEC. 2. And be it further enacted, That this Act shall
take effect on June 1, 1935.

Approved May 17, 1935.

CHAPTER 290.

AN ACT to repeal and re-enact with amendments Section
202 of Article 93 of the Annotated Code of Public General
Laws of Maryland, Edition of 1924, title "Testamentary
Law, " sub-title "Guardians and Infants not residing in
the State, " providing for the appointment of an agent for
a non-resident guardian upon whom service may be made.