1844.
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THOMAS G. PRATT, ESQUIRE, GOVERNOR.
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CHAP. 237.
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CHAPTER 237.
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Passed Feb
16, 1845.
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An act Imposing a Tax on Collateral Inheritances, Dis-
tributive Shares and Legacies, to aid in paying the Debit
of the State.
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After 1st June
a tax imposed
on all estates,
money, &c.
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SECTION 1. Be it enacted by the General Assembly of
Maryland, That from and after the first day of June next,
all estates, real personal and mixed, money, public and
private securities for money, of every nature and kind
whatsoever, passing from any person who may die siezed
and possessed thereof, being in this State, either by will
or under the intestate laws of this State, or any part of
such estate, or estates, money, or securities as aforesaid,
or interest therein, transferred by deed, grant, bargain,
gift, or sale, made or intended to take effect in possession,
or enjoyment after the death of the grantor, bargainor, de-
visor, or donor, to any person or persons, or bodies poli-
tic or corporate, in trust or otherwise, other than to or for
the use of the father, mother, wife, children, and lineal
descendants, born in lawful wedlock, of the grantor, bar-
gainor, devisor, donor or intestate, shall be and they are
hereby made subject to a tax or duty of two and one-half
per centum on every hundred dollars of the clear value of
such estate or estates, or money or securities as aforesaid,
to be paid to the use of this State; and all executors and
administrators and their sureties, shall only be discharged
from liability of the amount of such tax, the payment of
which they may be charged with, by paying the same
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Proviso
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over for the use of this State, as hereinafter directed; pro-
vided, that no estate which may be valued at a less sum
than five hundred dollars, shall be subject to the duty or
tax aforesaid.
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Executors and
administrators
to pay two and
a half per cen-
tum.
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SEC. 2. And be it enacted, That from and after the said
first day of June next, all and every executor and execu-
tors, administrator and administrators, to whom letters tes-
tamentary or of administration shall be granted, shall be-
fore he, she or they pay any legacy or distribute the shares
of any estate, passing as aforesaid, pay to the register of
wills of the proper county, or of Howard district, whose
bonds shall be liable therefor, two and one-half per centum,
out of every hundred dollars they may hold for distribu-
tion, among the distributees, grantees, donees or legatees,
and at and after that rate for any less sum, for the use of
this State, for which payment the said register shall give
duplicate receipts, one of which shall be forwarded by
the said executor or executors, or administrator or admin-
istrators, to the Treasurer of this State; the said register
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