2656 ARTICLE 81.

Tax on Mortgages.

An. Code, sec. 187. 1904, 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. 1920, ch. 332.

198. All mortgagees or assignees holding mortgages on real estate of
record in Frederick County shall annually pay a tax of eight per cent upon
the gross amount of interest covenanted to he paid each year to the mortga-
gee or his assignee by the mortgagor, to be collected by the proper authori-
ties as other taxes for county purposes in the said county are collected. All
of such taxes collected in said county 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 said county. 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 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, supplemented thereto, is
hereby repealed; provided, that nothing in this section shall apply to or
in any wise affect taxes already levied.

The act of 1904, ch. 405, contrasted with act of 1920, ch. 522—see notes to art. 27,
sec. 483. The effect of act of 1904 was to convert what had theretofore been a public
general law into a local law. Levering v. Supervisors of Elections, 137 Md. 289.

Mortgages held by Westminster Savings Bank, the stockholders of which are taxed
upon their stock, are not taxable under this section, nor are judgments owned by
bank taxable under act of 1916, ch. 508, applicable to Carroll county. Unvarying
construction of statute long acquiesced in. Hess v. Westminster Savings Bank, 134
Md. 126.

This section is valid as to, and includes, both resident and non-resident mortgagees,
the land being located in Maryland. Alien v. National State Bank, 92 Md. 511;
Miller v. Wicomico County, 107 Md. 441; Baltimore v. State, 105 Md. 7; Faust v.
Twenty-third, etc., Bldg. Assn., 84 Md. 191.

This section has no application to building association mortgages—see art. 23,
sec. 165. Faust v. Twenty-third, etc., Bldg. Assn., 84 Md. 189.

The act of 1906, ch. 794, held not to be in conflict with art. 15 of Declaration of
Rights nor with art. 3, sec. 33, of state Constitution which prohibits legislature from
passing a special law in any case for which provision is made by existing general
law; nor was its title defective. Miller v. Wicomico County, 107 Md. 440.

This section referred to in construing sec. 201—see notes thereto. Salabes v.
Castelberg, 98 Md. 654.

This section referred to in construing sec. 225—see notes thereto. Frederick County
v. Frederick City, 88 Md. 660.

See sec. 224 and notes to secs. 4, 98 and 225.

As to building association mortgages, see art. 23, sec. 165; see also art. 81, sec. 222.

An. Code, sec. 188. 1904, sec. 184. 1896, ch. 120, sec. 146B. 1898, ch. 313. 1904, ch. 405.

199. For the purpose of collecting said tax the year shall begin on the
first day of September and end on the thirty-first day of August in each
succeeding year; and whenever any mortgage has been recorded in any
one or more of the counties specially enumerated in the next preceding
section only a part of a year, the tax shall be paid only for that part of the
year for which it has been of record.
See notes to sec. 198.