1844.

THOMAS G. PRATT, ESQUIRE, GOVERNOR.

CHAP. 184

CHAPTER 184.

Passed Feb
22, 1845.

An act imposing a Tax on Commissions allowed to Execu-
tors and Administrators, to aid in paying the Debts of
the State.

Executors and
administrators
shall be sub-
ject to a tax.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That in all cases of the grant of letters testa-
mentary, or of administration, from and after the first day
of June next, the commissions allowed by the Orphan's
courts of the several counties of this State, and of Howard
District, to executors and administrators, shall be subject
to a tax for the benefit of this State, of one-tenth part of the
sum so allowed, to be paid in the manner hereinafter di-

Tax to be paid
to register of
wills of the
proper county,

rected.
SEC. 2. And be it enacted, That it shall be the duty of
all and every executor and executors, administrator and
administrators, upon the passage of his, her or their ac-
count or accounts, in which commissions shall be allowed,
to pay to the register of wills of the proper county, or of
Howard District, for the use of this State, the proportion
aforesaid, of his, her or their commissions, allowed in all
and every account or accounts as aforesaid, as required by
the preceding section; and on failure to do so within thirty
days from the time of the passing of such account, it shall
be the duty of the said register to give notice to the Depu-
ty of the Attorney General of said county, or of Howard
District, who shall thereupon put the bonds of such execu-
tor or executors, administrator or administrators, in suit,
for the use of this State, which bond shall be liable there-
for, as for any other default of the principal obligor or

Registers to
pay the sums
so received to
Treasurer of
the State.

Make oath.

obligors therein.
SEC. 3. And be it enacted, That it shall be the duty of
the said registers, on or before the first days of October,
January, April and July, in each and every year, from and
after the passage of this act, to pay to the Treasurer of this
State, all sums of money paid to and received by them,
under the provisions of this act, accompanied with a state-
ment of the amount so received, under oath or affirmation,
verifying the truth thereof, and on failure, their official
bonds shall be put in suit, and a recovery had thereon, for
the use of this State, for the amount which they may so
fail to pay, with interest at the rate often per centum per

Give duplicate
receipts.

annum, from the time of such default.
SEC. 4. And be it enacted, That upon payment to the
said registers as aforesaid, they shall give to the executor
or executors, administrator or administrators, paying, dupli-
cate receipts; one of which shall be forwarded by the said
executor or executors, administrator or administrators, to