THEODORE R. MCKELDIN, GOVERNOR                           65

Whereas, A Supplement to that Code to be known as the 1958
Supplement and to contain the Public General Laws enacted at the
1958 session of the General Assembly is to be prepared and published
by the Editorial Staff of The Michie Company; now, therefore

Section 1. Be it enacted by the General Assembly of Maryland,
That the ten-volume 1958 Pocket Supplement to the Annotated Code
of the Public General Laws of Maryland (1957 Edition) prepared
and published by the Editorial Staff of The Michie Company, Char-
lottesville, Virginia, be and the same is hereby legalized and made
evidence of the Public General Laws enacted at the 1958 Session of
the General Assembly of Maryland. It shall be deemed and taken as
such in all of the Courts of this State and by all Justices of the Peace,
Trial Magistrates, and all other public officials of the State and of its
political sub-divisions.

SEC. 2. And be it further enacted, That this Act is hereby de-
clared to be an emergency measure and necessary for the immediate
preservation of the public health and safety and having been passed
by a yea and nay vote, supported by three-fifths of all the members
elected to each of the two Houses of the General Assembly of Mary-
land, the same shall take effect from the date of its passage.

Approved March 13, 1958.

CHAPTER 36
(Senate Bill 121)

AN ACT to repeal and re-enact, with amendments, Section 153 of
Article 81 of the Annotated Code of Maryland (1957 Edition), title
"Revenue and Taxes", sub-title "Inheritance Tax", sub-heading
"In General",

[See page image for strike-through]

RELATING TO THE BASIS FOR
PAYMENT OF INHERITANCE TAXES ON PERSONAL PROP-
ERTY AND RELATING TO THE REAPPRAISAL OF CER-
TAIN PROPERTY INCLUDED IN THE INVENTORY OF AN
ESTATE, AND RELATING GENERALLY TO INHERITANCE
TAXES AND TESTAMENTARY LAW IN THIS STATE.

Whereas, The Maryland Court of Appeals and the Attorney Gen-
eral are of the opinion that, for purposes of determining inheritance
taxes on personal property, the valuation date is not the date of
death but the date of filing the distribution account (Rosenburg v.
Bouse, 172 Md. 530, 535; 40 Op. of Atty. Gen. 558, 561; Daily Rec-
ord of January 25, 1958), thus requiring a re-appraisal of all per-
sonal estates at the date of filing the account; and

Whereas, To eliminate that requirement and make the time of
death the time of appraisal for inheritance taxes on personal as well
as real property; now, therefore

EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.