Theodore R. McKeldin, Governor                   275

Internal Revenue Code, as promulgated by the United States Treas-
ury Department, Bureau of Internal Revenue and as in effect on the
effective date of this Act,] the applicable and effective regulations
of the Federal Estate Tax under the Internal Revenue Code as
promulgated by the United States Treasury Department, Bureau of
Internal Revenue, as such regulations may be amended from time to
time, and shall assess the tax against said interest; provided, how-
ever, that when any such interest depends upon or is measured by the
duration of the life of a person whose life expectancy is shown to be
less than average for his or her age by reason of poor health, said
Court may adjust such value accordingly. The tax so ascertained
shall be paid within thirty days from the date of such determination.
The tax so determined shall be and remain a lien upon such interest
for a period of four years after the date of death of the decedent,
in the case of real estate, or from the date of distribution, in the case
of personalty. From any order or determination of the Orphans'
Court, or any other Court having jurisdiction, an appeal shall lie to
the Court of Appeals by the Register of Wills on behalf of the State,
or by any person in interest, to the same extent and in the same time
and manner as from other orders of the Orphans' Court.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1956.

Approved March 26, 1956.

CHAPTER 103
(House Bill 31)

AN ACT to repeal and re-enact, with amendments, Sub-section (c)
of Section 14 of Article 95A of the Annotated Code of Maryland
(1951 Edition), title "Unemployment Compensation", sub-title
"Collection of Contributions", clarifying the right of appeal by
employers from action of the Board of Appeals in matters involving
tax rate, liability for contributions, refunds and assessments.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sub-section (c) of Section 14 of Article 95A of the Annotated
Code of Maryland (1951 Edition), title "Unemployment Compensa-
tion" sub-title "Collection of Contributions", be and it is hereby re-
pealed and re-enacted, with amendments, to read as follows:

14.

(c) Judicial Review.

Within twenty days after the entry of any order as provided in
Sub-section (a) or (b) of this section,

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any aggrieved employer may secure a judicial

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.