REVENUE AND TAXES. 2625

five dollars; the register of wills of Allegany county, Carroll county, Har-
ford county, Kent county, Dorchester county, Anne Arundel county, Wor-
cester county, Somerset county, Cecil county and Prince George's county,
each fifty dollars; the register of wills of Howard county, Caroline county,
Montgomery county, Talbot county, Charles county, Queen Anne's county,
Calvert county, Garrett county, Wicomico county and St. Mary's county,
each thirty dollars.

This section referred to in deciding that art. 70, sec. 11, in so far as it conflicts with
art. 20, sec. 1, has no application to constables. Little v. Schul, 118 Md. 469.

As to the fee required of notaries in Maryland, see art. 68, sec. 1.

An. Code, sec. 147. 1904, sec. 144. 1888, sec. 128. 1862, ch. 282. 1874, ch. 483, sec. 139.

151. The clerks of the several circuit courts and of the superior court
of Baltimore shall not administer the oath of office to any officer until he
pays the tax on his commission prescribed in the preceding section; and
the said clerks shall quarterly, on the first Monday of March, June, Sep-
tember and December, pay to the treasurer all sums of money they shall
have received for taxes on commissions.

This section is substantially the same as art. 17, sec. 74.

An. Code, sec. 148. 1904, sec. 145. 1888, sec. 129. 1862, ch. 282. 1874, ch. 483, sec. 140.

152. The clerk of the court of appeals and the clerk of the superior
court of Baltimore city shall pay to the treasurer two hundred dollars each;
and the clerks of the circuit courts of the several counties shall each pay
the sum of one hundred dollars when they respectively take the oath of
office.

An. Code, sec. 149. 1904, sec. 146. 1888, sec. 130. 1862, ch. 282. 1874, ch. 483, sec. 141.

153. The secretary of the State shall furnish to the comptroller, annu-
ally, a list of all officers who have been reported to him by the several clerks
as having qualified by taking the oath of office.

Assessment of Corporate Stock Owned by Non-Residents.

An. Code.sec. 150. 1904, sec. 147. 1888, sec. 131. 1852, ch. 337, sec. 17. 1866, ch. 157, sec. 14.

1874, ch. 483, sec. 142.

154. For the purpose of valuing the stock of banking and other private
corporations held by non-resident stockholders, it is hereby declared and
understood that the stock of banking, insurance or other corporations usu-
ally termed moneyed institutions is situate at the place at which the prin-
cipal office for the transacting the business of such corporation is situated;
the stock of a turnpike, railroad, steamboat, canal or other improvement
corporation is situate at the place where its principal office for the transac-
tion of business shall be established, if the said office be within the limits
of this State, and shall be so assessed, and if not, then the assessable prop-
erty of such corporation shall be valued and assessed in the county or
counties in which said property is situate, and in the city of Baltimore so
far as it is situate in said city; and the stock of mining, manufacturing
and other like corporations situate at the place where the works of such