The Republican. [volume] (Oakland, Md.) 1877-current, 1935-09-19
Chapter No. 80
A BIII, ENTITLED

Chapter No. 80
A BILL ENTITLED
AN ACT to amend the subtitle Collateral
Inheritance Tax" following after Section
104 of Article 81 of the Code of Public
General Laws of Maryland, by emitting
the word Collateral SO that the sub
title. as amended shall read Inheritance
Tax; to add new section to said sub
title following, after Section 104. and
the subtitle, amended to be known as
Section lO4A; to repeal and re-enact.
with amendments, Sections los. log, 116,
III, 11S. 119. 100, 1874, 1876, 1871 1913, l29
and 13l. of said Article 81 to impose an
inheritance tax of per centum of each
hundred dollars of the clear value of es-
tates passing to for the use of the
father, mother, husband, wife, children or
lineal descendent of the grantor, testator
donor, or intestate, and to increase the
tax imposed upon estates passing to
collaterals from five to seven and one-half
per centum; to provide for the valuation
of interests in estates and the assessment
and collection of the tax against said in
terests; and to fix the commissions al
lowed to Clerks and Registers of Wills for
the collection of said tax:
Section l. Be it enacted by the General
Assembly of Maryland, That the subtitle
after Section 1O4 of Article 81 of the Code
of Public General Laws of Maryland be
and it is hereby amended by emitting the
word Collateral" so that the subtitle as
amended, shall read Inheritance Tax"
Sec. 2. And be it further enacted, That
section be and the same is hereby
added to Article 81 of the Code of Public
General Laws of Maryland, to follow inn
mediately after Section 104 and the subtitle
as amended, to be known Section 104A
and to read follows
104A- All estates, real, personal or
mixed, money, public and private securities
for money of every kind passing from any
person who may die seized and possessed
thereof, being in this State, either by will
or under the ntos fatn layvs Of
any part of such estate or estates, money
securities, or interest therein, transferred
by deed, grant, bargain, gift sale. made
or intended to take effect in possession after
the death of the grantor, bargainor, devsor
donor, to for the of, in trust or
otherwise, the father, mother, husband
wife, children or lineal descendants of the
grantor, bargainor or teststor, donor in
testate. shall be subject to a tax of one
per centum in every hundred dollars of the
clear value of such estate, money securi-
ties, and all executors, administrators, trus-
tees and other persons making distribution,
shall only be discharged from liability for
the amount of such tax, the payment of
which they be charged with by paying the
same for the use of this State, as herein
after described; provided, that no estate
which may be valued at a less sum than five
hundred dollars shall be subject to the tax
imposed by this section provided, further,
that nothing in this section shall apply to
any such estate or estates, money or Sc
CurlLleSp OF Interest LIeIelIl, IFdllSleTGeu ny
deed, will, grant, bargain, gift or sale, made
intended to take effect in possession after
the death of the grantor, bargainor, devisor
or donor, or by escheat, passing to this
State or to any county city of this State;
and, provided. further, that no tax shall be
imposed which is forbidden by Section $50
of this Article.
Sec. 8. And be it further acted, That
Sections 105, log, 116, III, lis, l19. 40,
1874, 1876, 1877, 1913. 1919 and 1871 of Article 81
of the Code of Public General Laws of
Maryland title Revenue and Taxes" sub
title Collateral Inheritance Tax" lie and
the same hereby repealed and re-enacted,
with amendments, to read as follows:
1O5. All estates, real, personal and mixed,
money, public and private securities for
money of every kind passing from any per-
son who may die seized and possessed there
Of being in this State, either by will or
under the intestate laws of tais State, or
any part of such estate estates, money
securities, or interest therein, transferred
by deed, grant, bargain, gift or sale. made
or intended to take effect in possession after
the death, to any person, bargainor, devisor
Or donor, to any person or persons, or
bodies corporate in trust or otherwise,
other than to for the use of the father,
mother, husband, wife, children and Hneal
descendants of the grantor, bargainor or
testator, donor interstate shall be subject
to tax of seven and one-half per centum
in every hundred dollars of the clear value
of such estate money or securities, and all
executors, administrators, trustees and
other persons making distribution, shall
only be discharged from liability for the
amount of such tax, the payment of which
they be charged with, by paying the same
for the use of this State, as hereinafter
may be valued at a less sum than five hum
bred dollars shall be subject to the tax i'm
posed by this section provided, further
that nothing in this section shall apply to
any such estate or estates, money or secuIi-
ties. interest therein, transferred by deed
will, grant, bargain, gift or SALE made or
intended to take effect in possession after
the death of the grantor, bargainor, de7isor
or donor, or by escheat, passing TO this
State, to any county or city o. this
State; and provided, further, that no tax
shall be imposed which is forbidden by Sec
ton 10 of this Article.
106. Every executor to whom admins
tration may be granted, before he pays any
legacy or distributive share of any estate
liable to the tax imposed by this subtitle,
shall pay to the Register of Wills of the
proper county city, one per centum of
every hundred dollars he may hold for dis
tribution among the distributes lega-
tees specified in Section 104A of this sub
title, and seven and one-haf per centum
of every hundred dollars he may hold for
distribution among the distributes or lega-
tees specified in Section 105 of this subtitle,
except hereinafter provided, and at that
rate for any less sum, for the use of the
State; provided that such tax shall not be
paid or collected upon any increase in vaue
bf the estate or any income thereon accrued
subsequent to the date OF The death of the
decedent.
ZIG. The executor shall collect the same
from the parties liable to pay said tax or
their legal representatives within thirteen
months from the date of his administration,
and pay the same to the register of wills
of the county or city in when a1ministra-
ton is granted and If the said parties shall
neglect fail to pay the within that
time. the Orphans Court OF the said county
or city shall order the executor to sell for
necessary to pay said tax and all the eX-
penses of said sale, including the commits
sions of the executor thereon; and after the
report of said sale, the ratification thereof
and the payment of the purchase money,
the executor may execute valid deed FOR
the estate sold, and not before; provided,
however, that nothing in this lection con-
tanned shall be construed to confer authority
on the Orphans Court to order the sale of
any real estate for the satisfaction of in
heritance tax after the expiration of four
years from the date of the death of the
decedent who shall have died seized and
possessed of said real estate.
H. Whenever any estate or any interest
therein. subject to the inheritance tax i'm
posed by this subtitle, is administered in
Court administering such estates shall ap-
point at least two APPRAISERS to value such |
estate or interest therein, for the purpose
OF determining the amount of the tax due |
and payable under the provisions CT this |
subtitle. which appraisement shall be sub |
ject to confirmation or modification by the |
Circuit Court appointing such appraisers |
The amount of tax so determined shall be |
paid to the Register Of Wills CT the County |