The midland journal. (Rising Sun, Md.) 1885-1947, 1929-06-14
PUBLIC GENERAL LAWS

or whose interest is subject to equal
or prior liability for the payment of
taxes, debts, or other charges agains.
the Maryland Estate"
z. CIRCUMSTANCES UNDER
WHICH ARTICLE BECOMES VOID.
Except as hereinafter provided, this
Article shall become void and of no
Estate" of persons who die subse-
quent to the effective date of the re-
peal of Title III of the Revenue Act
Of 1925" or of the provisions thereof
allowing the Credit"
s. AMENDMENTS, ETC, TO
'REvENUE ACT OF 1926" If said
Title III of said Revenue Act of
1926 shall be amended or IL said
title be repealed and an Act therein
after referred to as Substituted Act")
enacted by Congress imposing an
legacy tax in lieu of the tax imposed
by said Title III, then as to the Mary
land Estate" of decedents affected by
such amendment or by such substi-
tuted Act, the terms as defined for the
purpose of this Article by Section /
hereof, shall relate to the provisions
of said Title III as amended, or of
said substituted Act, as the case may
be, and the Maryland Estate Tax
DIS ~ SuCAt MAI a1ISlttlCS Shall DG
computed, imposed and paid accord
ingly.
If said Title III of said Revenue
Act of 1926" is repealed and q sub
stituted Act, as above defined, is en-
acted, then Section hereof shall re-
late to the repeal of such substituted
Act. Sail Section shall also relate
to the enactment of any amendment.
either to said Title Ill or such sub
stituted Act, whereby the allowance
of the maximum credit to the extent
provided in said Title III or to any
other extent, shall be finally repealed.
9. APPLICABILITY OF SECTIONS
z AND s. The provisions of Section
and of this Article shall not be APP
piled or construed so as to discon-
tinue or reduce the Maryland Estate
Tax" with respect to the Maryland
Estate" of any "Decedent" dying
prior to the expiration of the first
year of the period covered by any
budget bill, passed by the General
Assembly of Maryland prior to the
effective date Of the Act of Congress,
disseminating or reducing the Fed
eral Estate Tax" or the maximum
credit allowable thereupon, it being
intended hereby that as to the Mary
land Estate" of such "Decedents," the
Maryland Estate Tax in effect inn
mediately prior to the passage of the
Act of Congress disseminating or re-
ducing the Federal Estate Tax or
the maximum credit allowable there
upon, shall continue in force without
reduction; and in the event of the
discontinuance or reduction of the
Federal Estate Tax" or of the max
imum credit allowable thereupon, the
amount of the Maryland Estate Tax"
shall be computed and imposed as to
the Maryland Estate" of such De-
cedents" dying after such discontinue
ance or reduction in the same man
ner as If the Federal Estate Tax or
the maximum credit allowable there
upon had not been discontinued or
reduced, and the said tax shall be
paid within one year from the date of
the death of the "Decedent," and the
Comptroller shall make any regula-
lions necessary to carry out this pro-
vision.
10. ESTATES AFFECTED. (a)
The provisions of this Act shall apply
to the Maryland Estate" of all De-
cedents' dying after September so.
1928.
(b) The provisions of this Act shall
also apply to any Maryland Estate"
with respect to which the Federal
Estate Tax" has not been paid at the
time this Act becomes effective.
(c) If the Federal Government
should refuse to allow credit, or
should collect the amount of a credit
previously allowed by it for the
Maryland Estate Tax" with respect
to the Maryland Estate" of any per-
SON dying before the date this Act
becomes effective, then any Mary
land Estate Tax actually paid here
under to the State of Maryland, in
any such case, shall be refunded by
the Comptroller from the fund re-
tanned or to be retained by him as
hereinbefore provided in Section
and S.
ii. APPLICABILITY OF THE
PROVISIONS OF THE "REVENUE
ACT OF 1896" ETC. In the applica-
ton of this Article, the provisions of
Title III of the "Revnue Act of 1926"
or of any amendment thereto, or of
any substituted Act, in so far as may
be necessary, shall be applied to the
same extent as if the said provisions
were set forth at length herein.
SEC. 2. And be 1t further enacted,
That if any provisions of this Article
or the application thereof to any
estate, person or circumstances, is
held invalid, the remaining provisions
of this Article, and the application
thereof to any other estate. person or
circumstances. shall not be affected
thereby but shall remain in full force
and effect. The Legislature hereby
declared that it would have passed the
remaining provisions of this Act. If
1t had known of the invalidity of such
provisions or of the application there
of to any such estate. person or cir
cumstances.
SEC. 3. And be it further enacted.
That this Act is hereby declared to
be an emergency law, and necessary
for the immediate preservation of the
public health and safety, and having
been passed upon a yea and nay vote
supported by three-fifths OF all the
members elected to each of the two
Houses of the General Assembly, the
same shall take effect from the date
OF its passage.
Approved April 2. 1929.