1718 LAWS OF MARYLAND. [CH. 984

clusively fixed as therein provided. Unless the tax is paid
within sixty days after filing the agreement, interest and
penalties shall thereafter accrue upon the amount fixed in
the agreement but the time between the decedent's death
and the filing shall not be included in computing the in-
terest and penalties.

140B. As used in Section 140A the word "state" means
any state, territory, or possession of the United States,
and the District of Columbia.

140C. Section 140A shall be so interpreted and con-
strued as to effectuate its general purpose to make uni-
form the law of those states which enact it.

140D. Section 140A may be cited as the "Uniform, Act
on Interstate Compromise of Death Taxes. "

SEC. 2. And be it further enacted, That this Act shall
take effect after June 1, 1945, and shall apply to estates
of decedents dying before or after its enactment.

Approved May 4? 1945.

CHAPTER 984.
(Senate Bill 587)

AN ACT to repeal and re-enact, with amendments, Section
420 (F) of Article 4 of the Code of Public Local Laws of
Maryland and Baltimore City Charter (1938 Edition),
title "Courts, " sub-title "Juvenile Causes, " as enacted by
Chapter 818 of the Acts of 1943, increasing the compen-
sation of the Master in the Division for Juvenile Causes.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 420 (F) of Article 4 of the Code of Public
Local Laws of Maryland and the Baltimore City Charter
(1938 Edition), title "Courts, " sub-title "Juvenile Causes, "
as enacted by Chapter 818 of the Acts of 1943, be and it
is hereby repealed and re-enacted, with amendments, to
read as follows:

420(F). The Supreme Bench of Baltimore City may
appoint, upon recommendation of the Judge, a suitable
person to act as Master, who shall receive a salary