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INDEX.
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3597
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Art.
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Sec.
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Taxes — Cont'd:
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MORTGAGES, TAX ON :
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Annual payment of tax ; when made ; fractional payments.
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81
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199
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Covenants requiring mortgagor to pay such tax void ; pre-
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existing mortgages ...................................
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81
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200
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Failure to pay; sale of mortgage.........................
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81
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202
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Frederick County .....................................
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81
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198
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How valued and assessed................................
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81
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166, 166A
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List of mortgages liable for tax to be prepared by clerks;
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substance of such list; penalty.........................
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81
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202
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Mortgagor upon paying tax may deduct same from his
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debt ................................................
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81
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203
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Oath by mortgagee or assignee of mortgage ; when oath is
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made by agent of mortgagee or assignee ..............
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81
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201
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Railroads as mortgagors may covenant to pay tax on
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mortgage or mortgage interest; not to affect taxation
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of bonds secured thereby..............................
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81
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224
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Tax on mortgage interest; covenant to pay.................
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66
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5
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Motor Vehicles — sales to be reported to County Commission-
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ers and Appeal Tax Court.................................
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81
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17
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Municipal and county bonds, stocks, etc., exempt from;
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provisos ................................................
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81
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5
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Notice of assessment by publication.........................
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81
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268
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OFFICIAL COMMISSIONS:
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Clerks required to account for such taxes quarterly ......
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81
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151
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Commissioners of deeds.................................
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18
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9
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List of officials qualifying from secretary of state to
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comptroller ; when furnished...........................
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81
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153
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Oath of office not to be administered until paid...........
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17
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74
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81
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151
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Payable by clerk of court of appeals and of superior court
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of Baltimore city......................................
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81
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152
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Tax to be paid by state, city and county officials on re-
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ceiving commission of office from clerk................
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81
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150
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Penalties; collection and abatement of .....................
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81
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159
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Preferred debt of decedent..................................
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93
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120
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Public debt; shall be assessed for state taxes................
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81
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118
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State tax on; mode of valuing for assessment; lexy of tax.
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81
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116
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To be retained by treasurer out of interest thereon.......
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81
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117
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Public roads, to meet cost of repair of ......................
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91
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49
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RAILROAD COMPANIES. (See Taxes under Freight Line Com-
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panies.) :
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On gross receipts; interstate roads.......................
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81
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172
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Property subject to local taxation only...................
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81
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166, 166A
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When stock not taxed....................................
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81
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166, 166A
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Railroad property; county taxes payable thereon; powers of
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county authorities to assess and levy.......................
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81
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204
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Real property — how valued and assessed.....................
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81
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166, 166A
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Reassessment — compensation of county commissioners for;
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clerk ; counsel ...........................................
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81
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266
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Refund when paid in error..................................
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19
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19
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Returns — failure to make; false statement...................
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81
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186
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Sales by ministerial officers; sales of real or personal property
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of corporation by sheriff, constable, trustee, receiver, etc.;
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state taxes in arrear to be first paid after expenses; party
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liable therefor ...........................................
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81
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75
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Under judicial process or otherwise; taxes in arrears to be
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first paid and satisfied.................................
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81
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74
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SCHOOLS :
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County budget ........................................
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77
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56
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Teachers' salaries — levy for..............................
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77
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90
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Sinking fund; moneys which shall be passed to credit of; in-
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vestment of surplus in state treasury at close of fiscal year...
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81
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205
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