1850 LAWS OF MARYLAND [CH. 620

accounts or joint building or homestead association
accounts or shares, or registered securities, the form of the
account or registration shall be controlling notwithstand-
ing 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] three years prior to his death (but not other
wise), except a bona fide sale for an adequate and full
consideration in money or money's worth, shall, unless
shown to the contrary, be deemed to have been made in
contemplation of death within the meaning of this section.
Where property passes subject to the tax to a man and
wife as tenants by the entireties, one of whom is so related
to the decedent as to require the rate of tax specified in
Section 109 of this Article and the other of whom is not,
the rate of tax specified by said Section 109 shall be applied
to one-half the value of the property and the rate of tax
specified by Section 110 of this Article shall be applied to
one-half the value of the property and said tenants by the
entireties shall be jointly and severally liable for the
entire tax. Provided, however, that when the total value
of any property, or interest therein, passing to any one
person shall be one hundred and fifty dollars or less, the
same shall be exempt from the payment of any tax under
the provisions of this sub-title.

119. Every executor shall, within [thirteen] fifteen
months from the date of his administration, pay said tax
on distributive shares and legacies in his hands, and on
failure to do so he shall forfeit his commissions. After the
expiration of said [thirteen] fifteen months the Orphans'
Court shall not entertain any petition or other proceeding
for the reappraisement or revaluation of any property
making up such distributive shares or legacies, or the
modification of any appraisement thereof theretofore
made.

124. Whenever any life-estate, or interest for a term
of years or other interest less than an absolute interest,
in trust or otherwise, shall pass to a person, and a con-