REVENUE AND TAXES. 2669

An. Code, sec. 210. 1904, sec. 206. 1896, ch. 142, sec. 198.

221. The lists provided to be furnished by the taxpayer to the asses-
sors, and by them returned to the boards of control and review of Balti-
more city and the boards of county commissioners of the several counties
of this State, under the provisions of the act of 1896, chapter 120, act-
ing as boards of control and review shall, by the said assessors and the
said respective boards of control and review be safely kept and the same
shall not be disclosed to any person other than a tax or assessment official;
nor shall any copies be permitted to be made unless in case of an appeal
from said assessment by the taxpayer or a revision thereof be ordered by
the proper judicial authorities as provided in this article. And any asses-
sor, member of a board of control and review, or county commissioner
acting as a member of a board of control and review who shall violate
this provision or permit the same to be violated shall be deemed guilty of
a misdemeanor and upon indictment and conviction shall be fined not
less than fifty nor more than five hundred dollars in the discretion of the
court; provided that nothing in this section shall prohibit the clerks of
the county commissioners of the several counties, and clerks of the appeal
tax court of Baltimore city from giving the assessment and valuation of
real estate to parties having the right to demand the same.

An. Code, sec. 211. 1904, sec. 207. 1896, ch. 140, sec. 197. 1916, ch. 226. 1922, ch. 323.

222. The provisions of this Article shall not apply to the shares of
homestead or building associations incorporated under the laws of this
State, and the shares of such associations are hereby declared exempt
from taxation to the extent that such shares represent investments in cash,
fixtures, loans on hypothecated stock, judgments, decrees, mortgages on
real or leasehold estates and bonds of the United States and the State of
Maryland and all homestead or building associations incorporated under
the Laws of this State are hereby prohibited from investing in any other
manner than as aforesaid described; provided, however, that nothing
herein contained shall be construed to prevent any such association from
acquiring real or leasehold property for use in whole or in part as an office
or place of business nor from acquiring real or leasehold property under
the foreclosure of any mortgage held by it or by purchase directly from
the owner of the equity of redemption when deemed necessary by it to pro-
tect its mortgage interest in said property. From and after January 1st,
1923, no homestead or building association incorporated under the Laws
of this State shall be required to file any statement or report with the
State Tax Commission of Maryland.
See art. 23, sec. 165.

An. Code, sec. 212. 1904, sec. 208. 1896, ch. 140, sec. 199. 1924, ch. 293.

223. All rolling stock of all railroads which are subject to the laws
of this State relating to the taxation of railroad companies whose roads
are worked by steam power employed in operating and running over lines
of railroad situated, being and lying in this State, is hereby declared to
be assessable and taxable for county and Baltimore City taxation to the