THOMAS G. PRATT, ESQUIRE, GOVERNOR.

1945.

equity of this State, the commission or compensation
which may be allowed to the trustee or trustees, either
by the instrument creating the trust, or by the court, shall
be subject to a tax of one tenth part of the sum so al-
lowed, for the use of this State, to be ascertained by the
auditor of the court, in auditing the accounts of the trust
and in case the sard trust is not administered and settled
in any of the courts of this State, then and in that case,
it shall be the duty of the said trustee or trustees, within
six month* from the period of his giving bond as afore-
said, to make a report upon oath to the county court of
the county \vhere the bond is filed, of the whole amount
of the trust estate, and the amount of the commission or
compensation which may be allowed to such trustee or
trustees, either by the deed or other instrument of writ-
ing, or in any other way, which commission or compen-
sation shall likewise be subject to a tax of one tenth part
thereof, for the use of this State, and if at any time
Thereafter further additional commissions or compensa-
tion shall be allowed to such trustee or trustees, it shall
be his, her or their duty, to report the same to the court
as aforesaid, when such further and additional commis-
sion or compensation, shall be subject to the same rate of
tax for the use of this State.

CHAP. 166.

SEC. 4. And be it enacted, That if in any case, any
trustee or trustees shall fail to make report to the court
aforesaid, within six months from the filing of the bond
required to be filed by this act, it shall be, and hereby is
declared to be the duty of the clerk of the court, to is-
sue a summons against such trustee or trustees, com-
manding him, her, or them, to appear before the court,
at the next ensuing term thereof, to make report as afore-
said; and in case the said summons is returned served,
and the trustee or trustees shall, notwithstanding, fail to
appear and report as aforesaid, then, and in that case,
an attachment as for a contempt, shall issue to compel
an appearance, upon which, similar proceedings shall be
had as in other cases of attachment, to the end that the
party or parlies in default, shall be compelled to comply
with the requirements of this act, and the tax hereby im-
posed, be ascertained and collected.

Clerk to issue
summons.

SEC. 5. And be it enacted, That the tax imposed by
this act, shall be paid to the clerk of the court of the
county where the bond of the trustee or trustees is filed,
or to the register of the court of chancery, if the trust
estate, is settled in the high court of chancery, and by
the said clerks or register, accounted for and paid into

Tax to be paid
to clerk.