The Cecil Whig., 1845-04-19
LAW OF MARYLAND.
NO. 237.
lBY AUTHORITY.1 !


An Act imposing tax on collateral In
herilances, Dislribulive shares and Le-
gacles, to aid in paying the debts Of the
State.
Sec. !. Be it enacted, By The General
assembly Of MaryIand, That from and
after the frs, day of June next, all es-
sates, real, personal and mixed, money,
public and private securities for money,
of every nature and kind whatsoever,
passing from any person, who may die,
seized. and possessed thereof being in
this State, either by will, or under The in
lestate laws of this State, or any part of
such estate, or estates, money, or seculi-
Ties as aforesaid, or Interest therein,
transferred, by deed, grant, bargain, gilt or
sale, made or intended to take effect in
possession or enjoyment after The death
OF the grantor, bargalnor, devsor, or
donor, to any person or persons, or bodies
polite, or corporate in trust, or otherwise,
other than to ~ e.! lie use Of the father
mother, wife, children, and meal drs-
cendants, born in lawful wedlock, of the
granlor, bargainor, devisor, donor or i'll
lestate, shall be and they are hereby made
subject to a lax or duty of TWO and one
half per cen. on every hundred dollars OF
the clear value of such estate, or estates.
or money or securities as aforesaid, to be
paid to the use Of this State, and all exc
cutors, and administrators, and their
suretes shall onl y be discharged from
liability for the amount of such tax, the
payment of which they may be charged
with, by paying the same over for the use
Of this Slate, as hereinafter directed; pro-
vided, that no estate which may be valued
at less sum than five hundred dollars,
shall be subject to the duty or tax alore-
said.
Sec. 9. ind be II enacted, That from
and after The SAID FIRST day Of June next,
all and every executor and executors,
administrator and administrators, TO whom
letters tesamentary, or of administration,
shall be granted, shall before he, she or
they pay any legacy or distribute the
shares OF any estate passing as aforesaid,
pay 10 the Register of Wills of the proper
county, or Of Howard district, whose
bond shall be liable therefor, two and one
half per cent out of every hundred dollars
they may hold for distribution among the
distributes, grantees, donees or lega,ees,
and at and after that rate, for any less sum
for the use Of this State, for which pay
ment the said Register shall give duplicate
receipts, one of which shall be forwarded
by the said executor or executors, or
administrator or administrators, to the
Treasurer of this State, The said Register
keeping record thereof, on the account
filed, by such executors or administrators
which shall be full discharge of the
executors or administrators, so paying for
the amount of such receipt; and when
amy species of property, other than money
or real estate, shall pass as aforesaid, the
tax or duty shall be paid on the apprais-
ed value thereof, as filed in the Registers
Office OF the proper county, and all exc
cutors and administrators shall have full
power and authority to sell, if necessary,
so much Of said property as will enable
him, her, or them, TO pay said tax, or duty,
distributing any balance lef, in their hand
as is or may be directed by law, and the
amount OF thc said tax or duty shall be
paid over, as before directed; and more
over, it is hereby made the duty Of all
executors and administrators to lodge
information with the Levy Court CONS
missioners Of the county or Howard dis
ricl,>or the Appeal Tax Court of Balli-
more, Of any and all real estate of every
kind Of which their respective ,estators
or lntestates have died, seized or posses
sed, and which has passed TO any person
or persons,or bodies polite or corporate
in trust Or otherwise, other than those
mentioned in the frs, section Of this Act,
without delay, from the lime the same