1340                             Laws of Maryland                       [Ch. 747

Maryland (1951 Edition), title "Revenue and Taxes", sub-title
"Inheritance Tax", relating to the computation of contributions to
the payment of the Estate Tax. BY SPOUSES WHO RENOUNCE
THE WILL,

Section 1. Be it enacted by the General Assembly of Maryland,
That sub-sections (3) and (4) of Section 161 of Article 81 of the
Annotated Code of Maryland (1951 Edition), title "Revenue and
Taxes", sub-title "Inheritance Tax", be and they are hereby repealed
and re-enacted, with amendments, to read as follows:

161.

(3) Contributions to the payment of the estate tax shall be made
as follows:

(a)   If any part of the gross estate upon which the estate tax
has been paid consists of the value of property, other than the true
estate, over which decedent had a power of appointment and which
is included in the gross estate under Section 811 (f) 2041 of the Inter-
nal Revenue Code, or any amendments thereto, the executor shall be
entitled to recover from the person receiving such property by
reason of the exercise, non-exercise, or release of such power of
appointment such portion of the total tax paid as the value of such
property (i.e. the value at which it is included in the gross estate)
bears to the [sum of the net estate and the amount of the specific
exemption allowed in computing the net estate.] gross estate. If
there is more than one such person, the executor shall be entitled to
recover from such persons in the same ratio.

(b)  If any part of the gross estate upon which the estate tax has
been paid consists of proceeds of policies of insurance upon the life
of the decedent receivable by a beneficiary other than the executor,
the executor shall be entitled to recover from such beneficiary such
portion of the total tax paid as the proceeds of such policies bear
to the [sum of the net estate and the amount of the specific exemp-
tion allowed in computing the net estate.] gross estate. If there is
more than one such beneficiary, the executor shall be entitled to re-
cover from such beneficiaries in the same ratio. The effect of con-
tribution hereunder by a trustee beneficiary for all purposes of the
trust shall be the same as if the principal of the policy proceeds
receivable by the trustee under the insurance contract were the
amount thereof less such contribution.

(c)  If any part of the gross estate upon which the estate tax
has been paid consists of any other property or the value of any
other property which is not part of the true estate of the decedent,
the executor shall likewise be entitled to recover from the person
whose enjoyment, possession or ownership of such property was the
result of the acts of the decedent or other circumstances which
occasioned its inclusion in said gross estate such portion of the total
tax paid as the value of such property (i.e. the value at which it is
included in the gross estate) bears to the [sum of the net estate and
the amount of the specific exemption allowed in computing the net
estate.] gross estate. If there is more than one such person, the
executor shall be entitled to recover from such persons in the same
ratio.

(d)  In the event contribution be due under the provisions of Sub-
sections 3(a), (b) and (c) of this section with respect to the value