Theodore R. McKeldin, Governor      319

itself only when said phrase contains the word "dominion"
instead of the word "domain"; and

Whereas, it appears that said substitution of the word
"domain" for the word "dominion" occurred through inad-
vertence and error; now therefore

SECTION 1. Beit enacted by the General Assembly of Maryland,
That Section 111 of Article 81 of the Annotated Code of
Maryland (1939 Edition and 1947 Supplement), title
"Revenue and Taxes," sub-title "Inheritance Tax," as
said Section was amended by Chapter 620 of the Acts of
1951, be and it is hereby repealed and reenacted, with
an amendment, to read as follows:

111. The taxes imposed by the two preceding sections
of this sub-title shall apply to all tangible or intangible
property, real or personal, passing either by will or under
the intestate laws of this State, or by deed, gift, grant,
bargain or sale, made in contemplation of death, or in-
tended to take effect in possession or enjoyment at or
after the death of a decedent, including property in which
the decedent, prior to his death, had an interest as joint
tenant or tenant in common, and including property over
which the decedent retained any [domain] dominion dur-
ing his lifetime, except, however, any interest, legal or
equitable of any surviving spouse in any free-share account
in any building or homestead association or in any monies
on deposit or in any registered bond of the United States
in the names of husband and wife passing to such sur-
viving spouse or in any property of any nature owned by
husband and wife either as joint tenants or as tenants
by the entireties passing to such surviving spouse. In the
case of joint bank accounts or joint building or homestead
association accounts or shares, or registered securities, the
form of the account or registration shall be controlling
notwithstanding a parol trust to a contrary effect. The
reservation of a beneficial interest in favor of the decedent
or of a power of revocation, absolute or conditional or of
a power of appointment by will or otherwise, in or over
any property passing subject to the tax imposed by this
sub-title, shall be deemed to constitute dominion within
the meaning of this section. In cases of joint tenancy,
where the interests are not otherwise specified or fixed
by law, the interest passing shall be determined by dividing
the value of the property by the number of joint tenants.
Any transfer of a material part of his property, in the
nature of a final disposition or distribution thereof, made
by a decedent within two years prior to his death, except