1900. ] OF THE HOUSE OF DELEGATES. 591

as other taxes for county purposes in the several coun-
ties, and as municipal taxes are collected in Baltimore
city, and for State taxes as hereinafter mentioned; said
taxes when so collected shall be applied as follows,
three per cent of the amounts collected in each of the
counties in the State and in Baltimore city, shall on or
before the thirty-first day of December, in each,
and every year be paid to the Comptroller of the
State Treasury by the several county collectors or
treasurers and the collector of taxes in Baltimore
city, to be paid into the State Treasury; and the re-
maining 9 per cent, of amounts so received shall in
each county in the State be paid by the several col-
lectors or treasurers to the order of the County Commis-
sioners of the several counties, to be applied by them to
county purposes, and in Baltimore city shall be paid to
the order of the Mayor and City Council, to be applied
as they may deem proper for city purposes, and the tax
hereby levied shall, in each year, be due and payable in
the county or Baltimore city where the mortgage is re-
corded; provided, that if any mortgage is recorded in
two or more counties or in Baltimore city, and in any
county or counties in the State, the tax hereby levied
shall each year be paid in the county or city where the
greater part of the mortgaged property is located.

"146 E. It shall be the duty of the clerks of the Cir-
cuit Courts of the several counties and the clerk of the
Superior Court of Baltimore city, to render to the Board
of County Commissioners of the several counties and the
Appeal Tax Court of Baltimore city, respectively, on the
first day of each month a complete list of all mortgages
recorded, released and assigned in their respective offices
during the last month; which said list shall give the
names of the mortgagee and mortgagor, the location of
the property covered by the mortgage, the date of its
execution, the time of its expiration, the amount of its
mortgage and the interest covenanted to be paid; and
the said clerk shall be entitled to such compensation for
such work, to be paid by the County Commissioners in
the several counties and the Mayor and City Council in
Baltimore, as is now allowed by law for transcribing
record; should any clerk of any of the courts aforesaid
neglect or fail to render such lists as herein required, he