Worcester Democrat and the ledger-enterprise. (Pocomoke City, Md.) 1921-1953, 1935-09-13
PUBLIC GENERAL LAWS
lowed to Clerks and Registers Of Wills for
the collection Of said tag.

lowed to Clerks and Registers Of Wills for
the collection Of said tax;
SECTION l. Be IL enacted By the General
Assembly Of Maryiomd. That the sub-tiNe
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, -
amended. shall read Inheritance Tax
SEC. 2. And be It further enacted. That
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 104A,
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
intestate, shall be subject to q tax Of one
per centum in every hundred dollars OF the
clear value Of such estate, money or secuSt.
Ties, ana Ell GxSCuLOTSs ounthibtxoeoHos " uS~
tees and other persons making distribution.
shall only be discharged from liability for
the amount Of such tax, the payment at
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 q 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 &c.
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. devieor
or donor, or by escheat. passing to this
and, provided. further. that no tax shall be
imposed which IL forbidden by Section 100
of this Article
Sec. 3. And be it further enacted, That
Sections 106, 106, 116. lit, lib, 119, 120.
1874, 1875. 127, 1913. 1923 and 131 of Article 81
Maryland, title Revenue and Taxes" sub.
title Collateral Inheritance Tax" be and
the same are hereby repealed and re-enacted.
with amendments. to read as follows:
105. 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, devlsor
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 81 the grantor, bargainor or
testator. donor or intestate shall be subject
to a tax of seven and one-half per centun
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 a less sum than five hun
dred 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 securl.
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 100 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 centrum OF
every hundred dollars he may hold for dis
tribution among the distributes or lega-
tees specified in Section 104A of this sub.
title, and seven and one half per centun
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
deoedent.
ZIG. 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-
ton 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 en-
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 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
lecedent, who shall have died seized and
of said real estate.
lit. Whenever any estate or any interest
therein, subject to the inheritance tax I'M
posed by this subtitle, is administered in
my 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
If determining the amount of the tax due
md payable under the provisions of this
subtitle, which appraisement shall be SUBJ
ect to confirmation or modification by the
Circuit Court appointing such appraisers.
The amount of tax so determined shall be
,aid to the Register of Wills of the County
n City in which such estate is administered,
md the trustee or other person administer
ng such estate or interest therein or the
urety on his bond, shall not be discharged
rom liability until the inheritance tax has
,een paid.
11S. Whenever any estate, real, personal
n mixed, of decedent shall be subject to
here be o life estate or interest for q term
f years, or a contingent interest, given to
ne party and the remainder. or reversion-
ry interest, to another party, the Orphans
,ourt of the county or city in which admin.
stration is granted shall determine at such
ime as it shall think proper the value Of
aid life estate, or interest for term OF
ears or contingent interest and assess
gainst said interest the tax payable there
n: and said life estate or interest for
ERIN Of years or contingent interest shall
,ithin thirty days after the date OF such