Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1935-09-12
PUBLIC GENERAL LAWS


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
Collateral Inheritance Tax" following
after Section 104 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
a new 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 as Section 10&As
and to read as 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 intestate laws Of this State. or
any part of such estate or estates, money or
securities, or interest therein, transferred
by deed, grant, bargain, gift or sale, made
or intended to take effect in possession after
the death Of the grantor. bargainor, devisor
or donor, to or for the use of, in trust or
otherwise, the father, mother, husband,
wife. children or lineal descendants OF the
grantor, bargainor or testator. donor or
intcstate shall be subject to tax OF one
per centum in every hundred dollars OF the
clear value of such estate. money or securi-
ties, and all executors, administrators, truss
tees and other persons making dlstriDutions
shall only be discharged from liability Tor
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 ee-
curities or 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. deviscr
or donor. or by escheat, passing to this
State, or to any county or city OF this State:
and, provided. further, that no tax shall be
imposed which is forbidden by Section 1870
of this Article.
SEC. 8. And be It further enacted, That
Sections 105, 106. l16. 1T, 11S. 119, l20.
1874. 126. 1877. 12s. 129 and lol OF Article u
of the Code of Public General Laws OK
Maryland, title Revenue and Taxes" SUBJ
title Collateral Inheritance Tax" be and
the same are hereby repealed and re-enacted.
with amendments. to read as follows;
los. 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 this State, or
any part of such estate or estates, money
or securities, or interest therein, transferred
by deed, grant. bargain, gift or sale, made
or intended to take effect in possession after
the death of the grantor, bargainor, devisor
or donor, to any person or persons, or
bodies corporate, in trust or otherwise.
other than to or for the use of the father.
mother, husband, wife, children and lineal
descendants of the grantor, bargainor or
testator, donor or intestate 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
directed provided, that no estate which
may be valued at less sum than five hum
dred dollars shall be subject to the tax irn-
posed by this section; provided, further.
that nothing in this section shall apply to
any such estate or estates, money or securi-
ties. or 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. devisor
or donor. or by escheat. passing to this
State, or to any county or city Of this
State; and provided. further. that no tax
shall be imposed which is forbidden by Sec
ton 1870 of this Article.
LOG. 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 or city, one per centum OF
every hundred dollars he may hold for dis
tribution among the distributes or Legal
tees specified in Section 104A OF this sub
title. and seven and one-hah per centum
of every hundred dollars he may hold for
distribution among the distributes or Legal
tees specified in Section 105 Of this subtitle,
except as 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 value
OF the estate or any income thereon accrued
subsequent to the date Of the death of the
decedent.
116 The executor shall collect the same
from the parties liable to pay said tax or
their legal representative within thirteen
months from the date Of his administration,
and pay the same to the register of wills
of the county or city in which administra-
tion is granted and If the said parties shall
neglect or fail to pay the same within that
time. the Orphans Court Of the said county
or city shall order the executor to sell for
cash so much of said real estate as may be
necessary to pay said tax and all the exs
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 a valid deed for
the estate sold, and not before: provided,
however, that nothing in this section 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
decedcnt, who shall have died seized and
possessed Of said real estate.
1T. Whenever any estate or any interest
ctthf tn. he fx.k< to- srn-
posed by this subtitle, Is administered in
any Of the Circuit Courts of this State, the
Court administering such estates shall APP
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 of 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 Of the County
or City In which such estate Is administered.
and the trustee or other person administer
ing such estate or interest therein or the
surety on his bond. shall not be discharged
from liability until the inheritance tax has
been paid.
118. Whenever any estate. real, personal
or mixed, OF a decedent shall be subject to
the tax mentioned in this subtitle, and
there be life estate or interest for a term
Of years. or a contingent interest, given 70
one party and the remainder. or reversion-
airy interest, to another party. the Orphans
Court OF the county or city In which admin
istration Is granted shall determine at such
time as It shall think proper the value II
said life estate. or interest for q term Of
years or contingent interest and assess
against said interest the tax payable there