Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1847-05-27
L A w S OF M ARYLA ND,
Passed at December Session 1885, ofthe Legislature Of
Maryland, relative to the Reuenue Of the State.

Il "A " u M "A X Y L. A ID
Passed at December Session 1885, Of the Legislature OF
Maryland, relative to the Revenue Of the State.
NO. 344.
A FURTHER SUPPLEMENT to the
Act entitled, can act imposing Tax on
Collateral lnheritances, Distrbulive Shares
and Legaces, to aid in paying the debts of
the State" passed at December Session,
eighteen hundred and fortyiour, chapter
two hundred and thirty
Section |. BE 1t enacted By the General
Assembly Of Maryland, That from and after
= the passage Of this act, in all cases where
any estate, real, personal or mixed, is or
shall be liable or subject to the tax imposed
by the act Of eighteen hundred and forty
four, chapter two hundred and ,hir,y-seven,
and there being only life estate, or. an in
,erest for term of years, or contingent
interest given to one party and the remain
der or reversionary interest to another par
~ Or parties, then it shall he the duty of the
Orphans Court of the county in which the
administration is granted, to determine III
IFS discretion, and at such time as it shall
think proper, what proportion each party
who may be thus interested in said estate or
two and one-half per centpm on every hun
dred dollars; and the judgment OF said
Court when made shall be final and conclu-
sive upon this subject; and every such par
~ shall be required to pay in the manner
mentioned in the act of eighteen hundred and
foIly-four, chapter two hundred and thirty
seven, and eighteen hundred and forty-fve
chapter two hundred and two, his proper
lion of tax so determined as aforesaid; and
any party entitled in remainder and rever-
sion, shall be required to pay his proportion
of said tax within the same time as though
his interest had vested in possession.
Sec. g. find be ii enacted, That the tax
imposed by the said act of eighteen hundred
and lorty-Iour, chapter two hundred and
thirty or by virtue of this ACT, upon
any estate or property, shall be a lien upon
such estates until the said tax shall be fully
paid and satisfied.
Sec. 3. find be 1t enacted, That it shall
be the duty of every executor or admins
traitor to whom letters testamentary Of adj
minisiration shall hereafter be granted, in
addition TO the oath or affirmation now re-
quired by the act of seventeen hundred and
ninety eight, chapter one hundred and one,
sub-chapler three, section twelve. to be TAX
Ell by executors and administrators, to take
an additional oath or Affirmation that he or
she will diligently and faithfully regard. and
we'll and truly comply with the provisions
of the law imposing tax on collateral in
heritances, distributive shares and iegacies,
10 aid in paying the debts of the Stale,
which oath or affirmation the respective Re
gisters of Wills are hereby required to adj
minister and to place the same on record
with the usual oath or affirmation; and that
the sixth section of the act of eighteen nun
dred and forty-four, chapter two hundred
and lhirE-seven, be and the same is hereby
repealed.
D. CLAUDE, Treasurer of Md.
~ 27-3t.