92 LAWS OF MARYLAND [CH. 36

(c) An annual commission (payable at the end of each year,
accounting from the inception of such trust) upon the fair
value of the corpus or principal so held in trust at the end
of each year [of one-eighth of one per cent on the first five
hundred thousand dollars of such corpus or principal, and
one-sixteenth of one per cent upon any excess] one-fourth of
one per cent on the first $250, 000. 00, one eighth of one per cent
on the next $250, 000. 00, and one-sixteenth of one per cent upon
any excess: such commission to be paid out of and chargeable
against such corpus. The first charge with respect to trusts,
the administration of which has already begun before the
enactment of this section, shall be [reduced or prorated in pro-
portion to the period elapsed from June 1st, 1939, to the date
of such first charge] so computed that for that portion of the
annual period prior to June 1, 1951 the corpus commission
shall be prorated in accordance with the rates provided by
Chapter 100 of the Acts of 1939, and for the portion of the year
subsequent to June 1, 1951, shall be prorated in accordance
with the rates provided by this section: and when a trust termi-
nates in the course of any such year, with respect to all or any
part of the corpus so held in trust, such commission for such
current year shall be reduced or prorated according to the part
of such year elapsed and the amount of corpus as to which it
may so terminate, and shall be chargeable, for such part of a
year (and with respect to any such part of the corpus) at such
termination of the trust, upon the then value of such corpus.

(d) For selling real or leasehold property, a commission
upon the proceeds of such sale at such rate as may be allowed
by rule of court or statute, to trustees appointed to make sales
under decrees or orders of a court of equity in the county in
Maryland where such real or leasehold property is situated, or
if such property is located outside of Maryland, then for sell-
ing similar property in the county where the trust is being
administered; such commission to be payable out of the pro-
ceeds of such sale when and as collected.

(e) Upon the final distribution of any trust estate, or por-
tion thereof, an allowance commensurate with the labor and
responsibility involved in making such distribution, including
the making of any division, the ascertainment of the parties
entitled, the ascertainment and payment of taxes and any
necessary transferring of assets; such allowance to be subject
to revision or determination by any court of equity having
jurisdiction in the premises. In the absence of special circum-
stances such allowance shall be equal to one-half of one per
cent upon the value of the corpus so distributed.

(f) In determining what is a single trust for the application
of the rates aforesaid all property held undivided under the