22                               LAWS OF MARYLAND                         [CH. 3

(a)    Parents—to the surviving parents equally, or if only one
parent survives, then to the survivor; or

(b)    Brothers and sisters, and their issue—if there is no surviving
parent, to brothers and sisters and their issue, by representation; or

(c)    Collaterals—if there is no surviving parent, brother, sister
or issue of a brother or sister, to all surviving collateral relations
in equal degree, without representation, but not beyond the tenth
degree by tracing relationship to a common ancestor counting up-
ward from the decedent not more than five steps; or

(d)    Grandparents—if there is no surviving parent, brother,
sister, issue of a brother or sister, or collateral relation described in
subsection (c), to the surviving grandparents equally, or if only one
grandparent survives, then to the survivor.

3-105. Escheat.

(a)    Generally. If there is no person entitled to take under Sec-
tions 3-102 through 3-104, the net estate shall be converted to cash
and paid to the Board of Education in the County in which the
letters were granted, and shall be applied for the use of the public
schools in such County.

(b)    Refund. If after payment has been made to the Board of
Education a claim for refund is filed by a relative within the third
degree living at the decedent's death, or by the personal representa-
tive of such relative, and such claim is allowed, such claimant shall
be entitled at any time to a refund, without interest, of any sum so
paid.

3-106. Advancement.

If a person dies intestate as to any part of his net estate, property
which he gave in his lifetime to an heir shall be treated as an
advancement against the latter's share of the net estate if declared
in writing by the decedent or acknowledged in writing by the heir to
be an advancement. For this purpose the property advanced shall be
valued as of the time the heir came into possession or enjoyment
of the property. If the recipient of the property fails to survive the
decedent, the property shall be taken into account in computing the
share of the recipient's issue. Any advancement to an heir other than
the surviving spouse shall not increase the share of the surviving
spouse under Section 3-102.

3-107. Afterborn child.

A child of the decedent (whose estate is the subject of the ad-
ministration) who is conceived before the decedent's death but born
thereafter shall inherit as if he had been born in the lifetime of the
decedent. No other afterborn relation shall be considered as entitled
to distribution in his own right.

3-108. Inheritance from illegitimate person.

Property of an illegitimate person passes in accordance with the
usual rules of intestate succession except that the father or his
relations can inherit only if such person is treated as the child of
the father pursuant to Section 1-208.