Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1847-06-10
LA VS. OF M A r Y l. A N d
Passed at December Session 1885, Of the Legislature Of
Maryland, relative to the Revenue Of the State.

Passed at December Session 1885, Of the Legislature O
Maryland, relative to the Revenue Of the State.
NO. s44.
\ FURTHER SUPPLEMENT to the
"a Act entitled, Gan act imposing Tax on
Collateral lnheritances, Distrbutive Shares
and Legacies, to aid in paying the debts OF
the State,'' passed at December Session,
eighteen hundred and forty-four, chapter
two hundred and thirty-seven.
Section l. 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 thirty-seven,
and there being only life estate, or an in
terest for term Of years, or contingent
interest given to one party and the remain
der or reversionary interest to another par
ty or parties, then it shall be the duty OF the
Orphans Court of the county in which the
administration is granted, to determine IN
its discretion, and at such time as it shall
think proper, what proportion each party
who may be thus interested in said estate or
property, shall pay Of said tax or duty of
two and one-half per centum 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
ty shall be required to pay in the manner
mentioned in the act of eighteen hundred and
for,y-four, chapter two hundred and thirty
seven, and eighteen hundred and forty-hve,
chapter two hundred and two, his proper
,ion of tax so determined as afo! esaid 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. 2. find be it enacted, That the tax
imposed by the said act Of eigh,een hundred
and forty-four, chapter two hundred and
thirty seven, or by virtue of this act, upon
any estate or property, shall be lien upon
such estates until the said tax shall be fully
paid and satisfied.
be the duty of every executor or admins
traitor to whom letters teslamentary of ad-
ministration shall hereafter be granted, in
addition to the oath or affirmation now re-
CURED by the act of seventeen hundred and
ninety EIGHT, chapter one hundred and one,
Isub-chapler three, section twelve, to be TAX
en- 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, dislributive shares and legacies,
to aid in paying the debts of the State,
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 thirty-seven, be and the same is hereby
repealed.
D. CLAUDE, Treasurer of Md.
NAV 27-3t