THOMAS G. PRATT, ESQUIRE, GOVERNOR.

1846.

by required to give the person or persons bringing the
same a certificate thereof, and cause said bead or heads
to be burnt, or otherwise destroyed.
SEC. 2. And be it enacted, That no person whatsoever
shall be entitled to any allowance for any such head or
heads, without first making oath or affirmation, as the
case may be, that such crow or crows were taken and
killed in the county where such certificate is applied for,
since the passage of this act, and that no certificate hath
been obtained from any other justice of the peace for
the same; and it shall be the duty of each and every
justice of the peace, before whom such head or heads
may be brought by virtue of this act, to take and receive
the oath or affirmation of the party bringing the same,
without fee, and clear from all charges against the per-
son or persons making such oath or affirmation, anything
in any law to the contrary notwithstanding.

CHAPTER 344.

CHAP. 344.

Make oath.

A further supplement to the act entitled, an ad imposing a
Tax on Collateral Inheritances, Distributive Shares and
Legacies, to aid in paying the debts of the State, passed
at December Session, eighteen hundred and forty-four,
chapter two hundred and thirty-seven.

Passed March
10, 1847.

SECTION 1. Be it enacted by the Gcnera.1 Assembly of
Maryland, That from and after the passage of this act,
in all cases where any estate, real, personal or mixed, is
or shall be liable or subject to the tax imposed by the act
of eighteen hundred and forty-four, chapter two hundred
and thirty-seven, and there be only a life estate or an
interest for a term of years, or a contingent interest given
to one party, and the remainder or reversionary interest
to another party or parties, then it shall be the duty of
the orphans court of the county in which the administra-
tion is granted, to determine in its discretion, and at
such time as it shall think proper what proportion each
party who may be thus interested in said estate or pro-
perly, shall pay of said tax, or duty of two and one-half
per centum, on every hundred dollars; and the judgment
of said court when made, shall be final and conclusive
upon this subject, and every such party shall be requir-
ed to pay in the manner mentioned in the act of eighteen

Orphans court
to determine.