ments of income and corpus, the portion of the commissions computed

under this subsection (d) to which that trustee shall be entitled

shall be amounts equal to the commissions determined in accordance
with subsections (b) and (c) hereof. The remaining commissions
computed under this subsection (d) shall be paid to the other trustee

or trustees and, if there is more than one other trustee, shall be

divided equally between them unless they agree to a different division.
If no one of several trustees performs the services necessary to be
entitled to commissions in amounts determined in accordance with
subsections (b) and (c) hereof, commissions computed under this
subsection (d) shall be divided among the trustees equally unless they
agree to a different division.

[(d)] (e) For selling real or leasehold property, a commission
upon the proceeds of such sale at such rate as may be allowed by rule of
court or statute, to trustees appointed to make sales under decrees or
orders of a court of equity in the county in Maryland where such real
or leasehold property is situated, or if such property is located outside
of Maryland, then for selling similar property in the county where the
trust is being administered; such commission to be payable out of the
proceeds of such sale when and as collected.

[(e)] (f) Upon the final distribution of any trust estate, or por-
tion thereof, an allowance commensurate with the labor and respon-
sibility involved in making such distribution, including the making
of any division, the ascertainment of the parties entitled, the ascer-
tainment and payment of taxes and any necessary transferring of
assets; such allowance to be subject to revision or determination by
any court of equity having jurisdiction in the premises. In the absence
of special circumstances such allowance shall be equal to one-half of
one percent upon the value of the corpus so distributed.

[(f)] (g) In determining what is a single trust for the appli-
cation of the rates aforesaid all property held undivided under the
terms of the will or other instrument creating such trust, shall be
considered as a single trust; but after any shares have been set apart
or divided, to be held in separate trust, under the terms of any such
will or other instrument each separate trust so set apart shall be
considered as a single trust.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1972.

Approved May 5, 1972.

CHAPTER 270
(House Bill 249)

AN ACT to repeal and re-enact, with amendments, Section 12D(a)
of Article 81 of the Annotated Code of Maryland (1969 Replace-
ment Volume and 1971 Supplement), title "Revenue and Taxes,"
subtitle "What Shall Be Taxed and Where," to provide that in
Talbot County the tax credit on real property given the elderly,
if applicable, shall be proportionately increased under certain
conditions and circumstances; to generally relate thereto; and to
clarify the language therein.

Marvin Mandel, Governor                            829