1164 LAWS OF MARYLAND. [CH. 580

mortgages on the principal, ordinary repairs, trustees' com-
pensation except commissions computed on principal, and
court costs and attorneys' and other fees on regular account-
ings, shall be paid out of income.

(2) All other expenses, including trustee's commissions
computed upon principal, cost of investing or reinvesting prin-
cipal, attorneys' fees and other costs incurred in maintaining
or defending any action to protect the trust or the property
or assure the title thereof, unless due to the fault or cause of
the tenant, and costs of, or assessments for, improvements to
property forming part of the principal, shall be paid out of
principal. Any tax levied by any authority, federal, state or
foreign, upon profit or gain defined as principal under the
terms of Subsection (2) of Section 3 shall be paid out of prin-
cipal, notwithstanding said tax may be denominated a tax
upon income by the taxing authority.

(3) Expenses paid out of income according to Subsection
(1) which represent regularly recurring charges shall be con-
sidered to have accrued from day to day, and shall be appor-
tioned on that basis whenever the right of the tenant begins
or ends at some date within the period over which such appor-
tionment is to be made. Where the expenses to be paid out
of income are of unusual amount, the trustee may distribute
them throughout an entire year or part thereof, or throughout
a series of years. After such distribution, where the right
of the tenant ends during the period, the expenses shall be ap-
portioned between tenant and remainderman on the basis of
such distribution.

8. (Expenses — Non-Trust Estates. ) The provisions of
Section 7, so far as applicable, shall govern the apportionment
of expenses between tenants and remaindermen where no trust
has been created, subject, however, to any legal agreement of
the parties or any specific direction of the taxing or other
statutes; but where either tenant or remainderman has in-
curred an expense for the benefit of his own estate and without
the consent or agreement of the other, he shall pay such ex-
pense in full.

9. (Uniformity of Interpretation. ) Such of the provisions
of this Article as are uniform with similar statutes enacted
in other States shall be so construed as to effectuate its pur-
pose to make uniform the laws of those States which enact
such provisions.

10. (Application of Article. ) This Article shall not apply
to successive estates or interests created by deed or other non-
testamentary act, executed prior to June 1, 1939, or by will of
a testator dying prior to said date, or by operation of law