Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1848-06-08
LAWS OF MARYLAND.
Passed by the General Assembly Of Maryland al their
session arl.ich commenced OH the last Monday
Of December, lS47.
No. $50.


A N ACT entitled, a Further Supplement to the
| N Act entitled an Act imposing tax on COM
missions allowed to Executors and Administrators,
to aid in paving the debts of the State, passed at
December session. eighteen hundred and torty-tour,
chapter one hundred and cighty-tour.
Whereas, doubts have arisen under the act OF
eighteen and forty-ive, chapter three hundred and
ninety onc (being a.supplement to the act OF elgll-
teen hundred and forty-four, chapter one hundred
and cghty-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
.lryland That it shall be the duty of the Orphans
Court of the county in which letters testamentary
or of 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,
in way of compensation, the said legacy shall be
reckoned in the Commissions fixed and determined
by the Orphans Court as aforesaid and the eXecu-
tor administrator shall pay the tax for the benefit
of the State of onetenth part of the sum so allowed
fixed by said Court for commissions as aforesaid,
prouided that nothing in this act shall be construed
to affect any administration granted prior to the first
day of June, eighteen hundred and forty-fve 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 -fve chapter three hum
dred and ninety-one, be, and the same are hereby
repealed.
Sec. 3 find be it 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 provided that nothing in this section contained
shall in any way affect any administrations granted
under said sections, either OF them, OF said act
of seventeen hundred an ninety-eight, prior to the
first day of June next, any bond given under said
sections, or either of them, or any rights or pro-
ceedings 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, either
of them before the sao first day of June next shall
be the same as if this act had not been passed.
SEC A. find be ii enacted, That it shall be the du-
ty of every Executor or Administrator, to whom let
tiers testamenary or Of administration shall hereaf
ter be granted in addition to the oath rmaton
now required by the act Of seventeen hund and
ninety-eight, chapter one hundred and one, sub
chapter three, section twelve, to be taken by
tors administrators, to take an additional oath
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 ofthe supplements
thereto which oath affirmation the respective
Registers of Wills are hereby required to administer
and to place the same record with the usual oath
or aft rmaton, and that the sixth section othe act OF
eighteen hundred and orty-four, chapter one hun
dred and eighty-four, be and the same is hereby
repealed. D. CLAUDE, Treasurer
may 25-3w.