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646 REVENUE AND TAXES. [ART. LXXXI
State Treasurer he shall thereupon add to the tax due a penalty of ten
per cent, thereon for each subsequent month in which the tax remains
unpaid; and if such taxes are not paid within sixty days after a demand
therefor by the State Treasurer he shall distrain sufficient goods and
chattels belonging to such company charged with such taxes to be found
within the State of Maryland sufficient to pay the same together with
the penalty accrued thereon. The State Treasurer shall immediately
proceed to advertise in two newspapers printed in the City of Balti-
more stating the time and place where the property will be sold, and
if the taxes for which such property is distrained and the penalties ac-
cruing thereon are not paid before the time appointed for such sale,
which shall not be less than ten days after the taking of such property,
the State Treasurer or his deputy shall proceed to sell such property
at such public vendue or so much thereof as will be sufficient to pay
such taxes and penalties and the costs of such distress and sale.
Tax on Mortgages.
1904, art. 81, sec. 183. 1896, 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. 1916, ch. 516, sec. 187.
187. All mortgagees or assignees holding mortgages on real estate
of record in Montgomery, Frederick and Carroll Counties shall annu-
ally pay a tax of eight per cent, upon the gross amount of interest cove-
nanted to be paid each year to the mortgagee or his assignee by the mort-
gagor, to be collected by the proper authorities as other taxes for
county purposes in the said several above especially enumerated coun-
ties are collected. All of such taxes collected in said several counties
shall be applied exclusively therein to county purposes free, clear and
discharged from any claim of the State of Maryland 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 coun-
ties, the tax hereby levied shall each year be paid to the county wherein
the greater portion of the property covered by the mortgage is located.
This section and the five succeeding 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, Sec-
tions 146A, 146B, 146C, 146D, 146E, 146F, and by the Act of 1898,
Chapter 313, supplemented thereto, 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 in volume 2 of the Annotated Code.
Taxation of Dogs.
1918, ch. 497, sec. 195.
195. On or before the first day of July, 1918, and on or before the
- first day of July of each year thereafter, the owner of any dog, six
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