Albert C, Ritchie, Governor.                 1085

'"Revenue and Taxes, " sub-title "Ordinary Taxes, " sub-head-
ing "What Shall Be Taxed and Where, " be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

(28) Vessels of over five hundred (500) dead weight tons,
and aircraft of over five (5) dead weight tons registered at any
port in this State owned by American citizens or partnerships
or by any domestic corporation regularly engaged in foreign
or coastwise commerce between any port in the State of Mary-
land and any port or ports beyond the limits of the Chesapeake
Bay and its tributaries, provided that the exemption granted
by this sub-section shall end December 31, 1935.

SEC. 2. And be it further enacted, That this Act shall take
-effect June 1, 1931.

Approved April 17, 1931.

CHAPTER 426.

AN ACT to repeal and re-enact, with amendment, Section 286
of Article 93 of the Annotated Code of Maryland, title
"Testamentary Law, " sub-title "Register of Wills. "

Section 1, Be it enacted by the General Assembly of
Maryland, That Section 286 of Article 93 of the Annotated
Code of Maryland, be, and the same is hereby repealed and
: re-enacted, with amendment, to read as follows:

286. Every register shall annually return to the comp-
troller a full and accurate account of all his fees, emoluments
and receipts, and of all the expenses incident to his office, and
such account shall be rendered under oath, and in such form,
and shall be supported by such proofs as shall be prescribed
by the comptroller; and every register shall render with his
accounts of the expenses incident to his office a list of the clerks
employed by him, stating the rate of compensation allowed to
each, and the duties which they severally perform, and also
an account of the sums paid for stationery, official or con-
tingent expenses, fuel and other things, and stating the pur-
poses for which said expenses are applied; and in the account
. of fees there shall be a separate statement of all those fees,