HERBERT R. O'CONOR, GOVERNOR. 1715

relating to the arbitration of death taxes when there are
conflicting claims as to the domicile of decedent and
making uniform the law relating thereto.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That 13 new sections be and they are hereby added to
Article 81 of the Annotated Code of Maryland (1939 Edi-
tion), title "Revenue and Taxes, " sub-title "Inheritance
Tax, " to be under sub-heading "Arbitration of Death
Taxes, " said new sections to be known as Sections 140A
to 140M, inclusive, and to follow immediately after Section
140 of said Article, and all to read as follows:

140A. When the Register of Wills claims that a dece-
dent was domiciled in this state at the time of his death
and the taxing authorities of another state or states make
a like claim on behalf of their state or states, the State
Comptroller may with the approval of the attorney gen-
eral make a written agreement with the other taxing
authorities and with the executor or administrator to
submit the controversy to the decision of a board consist-
ing of one or any uneven number of arbitrators. The execu-
tor or administrator is hereby authorized to make the
agreement. The parties to the agreement shall select the
arbitrator or arbitrators.

140B. The board shall hold hearings at such times and
places as it may determine, upon reasonable notice to the
parties to the agreement, all of whom shall be entitled to
be heard, to present evidence and to examine and cross-
examine witnesses.

140C. The board shall have power to administer oaths,
take testimony, subpoena and require the attendance of
witnesses and the production of books, papers and docu-
ments, and issue commissions to take testimony. Sub-
poenas may be signed by any member of the board. In
case of failure to obey a subpoena, any judge of a court of
record of this state, upon application by the board, may
make an order requiring compliance with the subpoena,
and the court may punish failure to obey the order as a
contempt.

140D. The board, shall, by majority vote, determine
the domicile of the decedent at the time of his death. This
determination shall be final for purposes of imposing and
collecting death taxes but for no other purpose.

140E. Except as provided in Section 140C in respect
of the issuance of subpoenas, all questions arising in the