ART. 81] TAX ON MORTGAGES. 553

shall pay the same on or before the first day of December of the
said year, shall be entitled to a deduction of three per centum;
and at the time of receiving said taxes the proper officers shall
make the deductions aforesaid, and note the same upon the re-
ceipts given to the mortgagees or assignees holding mortgages
of record so paying; and all taxes remaining unpaid on the first
day of January of the year following, shall be chargeable with
interest thereon from that date until paid; and every collector
shall, on all sums paid by him to the State treasurer, on or before
the fifteenth day of October of the year in which said taxes were
due and demandable, be allowed a deduction of five per centum;
on all sums paid by him on or before the fifteenth day of
November of the said year, a deduction of four per centum; and
on all sums paid by him on or before the fifteenth day of Decem-
ber of the said year, a deduction of three per centum, which
deduction shall in each case be noted by the treasurer upon the
receipt given to the said collector, which deductions shall be made
from the gross amount of the State taxes placed for collection
in the hands of said collector, and shall not be in addition to
those made in favor of the taxpayers.

1898, ch. 275.

146 c. All covenants contained in any mortgage executed after
the thirtieth day of March, in the year 1896, for the payment by
the mortgagor of any or all taxes, assessments, public dues or
charges, levied or to be levied by law on the mortgage debt
created or secured by such mortgage, or on the interest cove-
nanted to be paid, are hereby declared null and void; but when-
ever any mortgage executed prior to said date contains any such
covenant the said mortgage shall be exempt from the provisions
of section 146 A of this article.

Ibid.

146 D. Any person lending money on mortgage upon property
in this State, their agent or attorney, in addition to the usual
oath or affirmation as to the ~bona fides of the consideration shall
take an oath or affirmation, to be endorsed upon the mortgage
and to follow immediately after the first mentioned oath or affir-
mation, to the effect that he has not, required the mortgagor, his
agent or attorney, or any person for the said mortgagor, to pay