ART. 81.] REVENUE AND TAXES. 575
99. The said Appeal Tax Court shall in each year carefully
examine the said list, and correct the same, by striking therefrom
all the holders of said stock, who may be exempt from taxation
on said stock, and shall on or before the first day of June annually
deliver one copy of the said list as corrected by them to the said
Register, and one copy thereof to the Comptroller, setting forth
distinctly in said copies the assessed value of the stock mentioned
therein.
100. The Register of the city of Baltimore shall, on the first
day of July in each year, set apart and pay over to the Treasurer
of this State, out of the funds in his hands for payment of the
interest becoming annually due and payable on the first day of
July, the State tax imposed by this article on all that part of
said stock loan included in the said corrected list returned to him
by the Appeal Tax Court, and shall deduct from the interest due
and payable thereon, to each holder of said stock, his proportion
of the amount so retained and paid to the Treasurer.
101. If the said Register shall any time fail to make out and
deliver to the Appeal Tax Court, the list of holders'of the said
stock loan as herein required, it shall be the duty of the Appeal
Tax Court to ascertain in such manner as they may deem most
accurate, the amount of said stock loans of the city of Baltimore,
outstanding on the first day of April in the year in which such
failure or refusal shall take place, and on or before the first day
of June in said year, make and deliver one copy of a statement
certified by them, showing the amount of said stock so ascer-
tained by them and its assessed value, to the said Register, and
one copy thereof to the Treasurer of the State, and the Register
shall thereupon set apart and pay the tax aforesaid, and deduct
the same from the interest as aforesaid; but the said Register
shall not be required to set apart and pay over the said tax on
any part of said stock loans which he may satisfy the Treasurer
by a certificate to that effect signed by the Appeal Tax Court,
or by other satisfactory evidence, was held on the first day of
April in the year for which the tax may become due, by any
person entitled under the laws of this State to hold the same free
from taxation.
102. Each member of the Appeal Tax Court, shall receive fifty
dollars annually for the service required in the preceding sections
of this article, and the Register of the city of Baltimore the sum
of three hundred dollars for the services therein required of him,
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