168 LAWS OF MARYLAND. [CH. 101

Upon the final distribution of any trust estate, or portion
thereof, an allowance commensurate with the labor and
responsibility involved in making such distribution, in-
cluding the making of any division, the ascertainment of
the parties entitled, the ascertainment and payment of
taxes and any necessary transferring of assets; such allow-
ance to be subject to revision or determination by any court
of equity having jurisdiction in the premises. In the ab-
sence of special circumstances such allowance shall be equal
to one-half of one per cent upon the value of the corpus
so distributed.

In determining what is a single trust for the applica-
tion of the rates aforesaid all property held undivided
under the terms of the Will or other instrument creating
such trust, shall be considered as a single trust; but after
any shares have been set apart or divided, to be held in
separate trust, under the terms of any such will or other
instrument, each separate trust so set apart shall be con-
sidered as a single trust.

SEC. 2. And be it further enacted, That this Act shall
take effect on June 1, 1939.

Approved May 3, 1939.

CHAPTER 101.
(Senate Bill 141)

AN ACT to repeal and re-enact with amendments Section
57 of Article 77 of the Annotated Code of Maryland
(1924 Edition), title "Public Education", sub-title
"Chapter 4. County Board of Education, " to provide
that the County Board of Education of Allegany County-
shall submit an itemized statement of all its expendi-
tures for each year.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 57 of Article 77 of the Annotated
Code of Maryland (1924 Edition), title "Public Educa-
tion", sub-title "Chapter 4. County Board of Education",
be and it is hereby repealed and re-enacted with amend-
ments to read as follows:

57. Each county board of education shall hereafter
provide for at least an annual audit of its business and
financial transactions and of the accounts of its treasurer