Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1848-06-01
No. $50.

NO. 23U.
A N ACT entitled, Further Supplement to the
a Act entitled an Act imposing tax on COM
missions allowed to Executors and Administrators,
to aid in paying the debts of the State, passed at
December session, eighteen hundred and forty-four,
chapter one hundred and eighty-four.
Whereas, doubts have arisen under the act OF
eighteen and ty-fve, chapter three hundred and
nnety-one, (being supplement to the act of eigh-
teen hundred and iorty-four, chapter one hundred
and eghty-four,) whether an Executor or Admins
traitor is bound to pay any tax when he claims no
commissions, therefore to remove all such doubts,
Sec. Be 1t enacted by the General assembly Of
Nmyand, That it shall be the duty of the Orphans
Court of the county in which letters testamentary
orot administration granted to fix, and determine
in every case, the amount ofthe Commission to which
the executor Administrator is by law entitled; and
when legacy is left by any testator to his executor
i'll way of compensation, the said legacy shall be
reckoned in the Commissions fixed and determined
by the Orphans Court aforesaid and the exccu-
tor or administrator shall pay the tax for the benefit
of the State of onetcnth part of the sum allowed
or fixed by said Court for commissions as aforesaid
prorided that nothing in this act shall be construed
to affect any administration granted prior to the first
day of June, eighteen hundred and forty-five or any
administration which before to the first day of June
next, shall have been finally settled and closed with
the Orphans Court of any county or of Howard
District.
SEC. 2 find be 1t enacted That the second, third
and fourth sections of the act of December session
eighteen hundred and forty FIVE chapter three hun
dred and nincty-one, be, and the same are hereby
repealed.
Sec. 8 find be 1t enacted, That the sixth and Sc
venth sections of the act Of seventeen hundred and
nlnety-eight, chapter one hundred and one, sub
chapter fourteen be- and the same are hereby repeal
ed pf0rded that nothing in this section contained
shall III any way affect any administrations granted
under said sections, or either Of them, of said act
OF seventeen hundred ninetv-eght, prior to the
first day of June next any bond given under said
sections, either of them, or any rights or pro-
ceedngs under such administration or bond granted
or given before the first day of June next but all the
rights of parties under any such administration or
bond granted given under said sections or either
ofthem, before the saio first day of June next shall
be the same as if this act bad not been passed.
SEC f. find be 1t enacted, That it shall be the du-
ty of every Executor or Administrator to whom let
tiers tesamentary of administration shall hereaf
ter be granted, in addition to the oath or affirmation
now required by the act of seventeen hundred and
nnety-eight, chapter hundred and one, sub
chapter three section twelve to be taken bv execu-
tors administrators to take an additional oath or
affirmation. that he or she will diligently and faith
fully regard and well and truly comply with the pro-
visions OF the act imposing tax commissions al
lowed to executors and administrators, and to aid in
paying the debts ofthe State, and otthe supplements
thereto; which oath or affirmation the respective
Registers of Wills arc hereby required to administer
and to place the record with the usual oath
ai maton, and that the sixth section fthe act of
eighteen hundred and torty-four, chapter one hun
dred and eighty -four, be and the same is hereby
repealed. ID. CLAUDE, Treasurer.
may 25-3w.