Ex Parte Garey

The correct method of computing the tax on an executor’s commissions is the question to which our attention is directed by this appeal.

The appellant, as executor of the estate of the late John J. Raskob, having filed his first administration account showing a total personal estate of $11,643,791.64 and a tax of $23,447.58 on his commissions, and having paid the same, later filed an ex parte petition in the Orphans’ Court of Queen Anne’s County, praying’ to be allowed to correct his account by reducing the tax to $17,244.22. The difference of $6,203.36 is the amount of the tax computed at the…