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Passed
March 6, 1850.
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A supplement to an act entitled, an act imposing duties
on promissory notes, bills of exchange, specialties,
and other instruments of writing, to aid in paying
the debts of the State, passed December Session,
eighteen hundred and forty-four, chapter two hun-
dred and eighty. 4
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Executors, etc.
by paying tax
upon papers of
intestates will
render paper
valid which are
not written on
stamped paper.
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Be it enacted by the General Assembly of Maryland,
That whenever any of the instruments of writing named
in the act to which this is a supplement, and which
are therein required to be stumped, shall come or may
have come into the hands of any executor or executors,
administrator or administrators, from the estate of his
of their testator or intestate, without being written
upon stamped paper, vellum, or parchment, that in
such case, the executor or administrator, and if more
than one, either of them, may make oath or affirma-
tion, as the case may be, that he believes, that at the
time of making and receiving such instrument by his
testator or intestate, that the said testator or intestate
did not know of the requisitions of the act to which
this is a supplement, requiring said instrument to be
stamped or marked, as in said act provided; or if he
shall believe that his testator or intestate did know of
such requisitions, that he believes that said instru-
ment of writing was made or received through inad-
vertence or forgetfulness thereof, and with no inten-
tion to evade the provisions of said act; and upon
making such oath or affirmation, and paying to the
clerk of the county, or of Howard District, or of the
city court of Baltimore, as the case may be, the duty-
chargeable by law on such instruments of writing,
together with ten dollars in addition thereto, which
duty and additional sum such clerk is hereby autho-
rised and required to receive, and endorse a receipt
therefor, under his hand, upon some part of such in-
strument of writing, and he shall also endorse thereon
the oath or affirmation to be taken as aforesaid, after
which endorsements, and not otherwise, such instru-
ment of writing, whether drawn and made before or
after the passage of this act, shall be to all intents and
purposes as valid and available as if the same had
been or were stamped or marked, as by said act is
required.
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