ART. 81.] TAXES ON BALTIMORE CITY STOCK. 1239

Payment of State Taxes on Baltimore City Stock.

P G. L., (1860,) art. 81, sec. 98. 1844, ch. 234, sec. 2. 1874, ch. 483, sec. 90.

89. The register of the city of Baltimore shall, within one
month after the first day of April, annually, make out and deliver
to the appeal tax court, for the city of Baltimore, a full and
accurate list of the holders of the stock loans of said city, on the
first day of April, in the year for which said list is made, showing
the several amounts held by the said stockholders, respectively.

Ibid. sec. 99. 1844, ch. 234, sec. 3. 1874, ch. 483, sec. 91.

90. The said appeal tax court shall in each year carefully ex-
amine the said list, and correct the same by striking therefrom all
the holders of said stock who may be exempt from taxation on
said stock; and shall, on or before the first day of June, annually,
deliver one copy of the said list, as corrected by them, to the said
register, and one copy thereof to the comptroller, setting forth
distinctly in said copies the assessed value of the stock mentioned
therein.

Ibid. sec. 100. 1844, ch. 234, sec. 4. 1874, ch. 483, sec. 92.

91. The register of the city of Baltimore shall, on the first day
of July, in each year, set apart and pay over to the treasurer of
the State, out of the funds in his hands, for payment of the interest
becoming annually due and payable, the State tax imposed by this
article, on all that part of said stock loon included in the said cor-
rected list returned to him by the appeal tax court, and'shall
deduct from the interest due and payable thereon, to each holder
of said stock, his proportion of the amount so retained and paid
to the treasurer.

Ibid. sec. 101. 1844, ch. 234, sec. B. 1874, ch. 483, sec. 93.

92. If the said register shall at any time fail to make ont and
deliver to the appeal tax court the list of holders of the said stock
loan, as herein required, it shall be the duty of the appeal tax
court to ascertain, in such manner as they may deem most accu-
rate, the amount of said stock loans of the city of Baltimore, out-
standing on the first day of April in the year in which such failure
or refusal shall take place, and on or before the first day of June
in said year, make and deliver one copy of a statement, certified