ART. 81] STATE TAX COMMISSIONER. 84:1

made and duly certified to the State Tax Commissioner, then and in
that case, the tools, machinery, manufacturing implements and engines
o/ corporations, firms and individuals actually engaged in manufac-
turing, shall be required to pay all taxes assessed against said property.

165.

This section referred to. in construing sections 24 and 153—see notes
thereto. Union Trust Co. v. State, 116 Md. 370.

As to' the State Tax Commission, see section 234, et seq.

Gross Receipts Tax.

167.

To the first, second and third notes to this section on page 1872 of volume
2 of the Annotated Code, add the case of Washington Hospital v. Mealey,
121 Md. 282.

Tax on Mortgages.

1904, art. 81, sec. 183. 1886, ch. 120, sec. 146A. 1898, ch. 313. 1904, ch. 405.
1906, ch. 794. 1908, chs. 283, 564. 1910, ch. 544 (p. 250). 1912, ch. 115.

187. All mortgagees or assignees holding mortgages on real estate
of record in Somerset, Montgomery, Frederick and Dorchester coun-
ties shall annually pay a tax of eight per cent, upon the gross'amount
of interest covenanted to be paid each year to the mortgagee or his
assignee by the mortgagor, to be collected by the proper authorities as
other taxes for county purposes, in the said several above especially
enumerated counties are collected; all of such taxes collected in said
several counties shall be applied exclusively therein to county pur-
poses, free, clear and discharged from any claim of the State of Mary-
land or its fiscal officers; and the tax hereby levied shall in each year
be due and payable in that one of the above named counties, in which
the mortgage is recorded, and if any mortgage is recorded in two or
more of said above-named counties the tax hereby levied shall each
year, be paid to the county wherein the greater portion of the prop-
erty covered by the mortgage is located. This section and the five suc-
ceeding sections shall not apply to the remaining counties or Baltimore
City, as to which remaining counties and city the mortgage tax levied
by the Act of 1896, Chapter 120, sections 146A, 146B, 146C, 146D,
146E, 146F, and by the Act of 1898, Chapter 313, supplemental there-
to, is hereby repealed; provided, that nothing in this section shall apply
to, or in any wise affect taxes already levied.

See notes to this section (as it stood in 1911) in volume 2 of the Anno-
tated Code.

. Mode and Measure of Assessment.
202.

For a case construing the act of 1910, chapter 300 (p. 251), known as
the General Re-Assessment Law, said act not being codified for the reason
pointed out in the footnote on page 1886 of volume 2 of the Annotated
Code, see C. & P. Telephone Co. v. Allegany County, 116 Md. 222.