574 REVENUE AND TAXES. [ART. 81.

troller on the first day of July in each year, the aggregate amount
of deposits in such corporation, and shall pay to the Treasurer on
said day, out of the interest due to the depositors, the State tax
on said certificates, and they shall likewise furnish to the County
Commissioners, or Appeal Tax Court, as the case may be, of the
county or city where said corporation is situated, a list of the
depositors in said institution, with the amount deposited by them,
at the time of the annual meeting of those bodies, for levying
county or city taxes, or shall agree with the County Commis-
sioners or Appeal Tax Court to pay taxes on such amount of
deposits as may be agreed upon between the said County Com-
missioners or Appeal Tax Court, without resort to the individual
depositors.

96. The president or other proper officer of any incorporated
institution or company of this State which shall have issued any
bonds, certificates or other evidences of debt bearing interest, for
any loan contracted by them, shall, on the first day of July in
every year, make return to the Comptroller of the aggregate
amount of said bonds, certificates or other evidences of debt, and
pay to the Treasurer on said day out of the interest due to the
holders thereof the State tax thereon, and shall also furnish to
the County Commissioners or Appeal Tax Court of the county or
city where the corporation is situated at their annual meetings
for levying taxes, a list of the holders of said bonds, certificates
or other evidences of debt.

97. The president or other proper officer of the banks and
other incorporated institutions in the several counties and the
city of Baltimore, shall furnish annually on the first day of March
to the County Commissioners or Appeal Tax Court of each county
or city in which any of its stockholders may reside, a list of the
said stockholders, so far as their place of residence may be
known to such officer, together with the amount of stock held by
each; but such list need not be furnished by any corporation which
has made the agreement mentioned in the preceding section.

98. The Register of the city of Baltimore, shall, within one
month after the first day of April annually, make out and
deliver to the Appeal Tax Court for the city of Baltimore, a full
and accurate list of the holders of the stock loans of said city,
on the first day of April in the year for which said list is made,
showing the several amounts held by the said stockholders
respectively.