ART. 81] TAX ON MORTGAGES. 555

Superior Court of Baltimore city to render to the boards of
county commissioners of the several counties, and the Appeal
Tax Court of Baltimore city, respectively, on the first day of
each month, a complete list of all mortgages recorded, released
and assigned in their respective offices during the last month,
which said list shall give the names of the mortgagee and mort-
gagor, the location of the property covered by the mortgage,
the date of its execution, the time of expiration, the
amount of the mortgage and the rate of interest covenanted to
be paid, under a penalty of three hundred dollars for their neglect
to do so, to be recovered as other fines are now recovered, and
said clerk shall be entitled to compensation for such work, to be
paid by the county commissioners in the several counties, and
the mayor and city council of Baltimore city, as now allowed by
law for transcribing records. Should any mortgagee neglect or
refuse to pay said tax when due, the collector of the same is
hereby authorized to seize and sell all his interest in said mort-
gage in the same manner that other property is now sold for
taxes in the several counties of this State and in Baltimore city.

1898, ch. 313.

146 B-1. The clerk of the Appeal Tax Court of Baltimore city
and the clerk to the county commissioners of each county in this
State shall annually transmit to the comptroller of the treasury
within thirty days after the close of each collection year, to wit,
on or before the thirtieth day of September of each and every
year, a return of the total amount of such tax belonging to the
State, viz: one-fourth of eight per centum upon the gross
amount of interest covenanted to be paid upon said mortgages in
each county and in the city of Baltimore, showing the amount
thereof, and the amount placed in the hands of each collector of
such county or city; and for neglecting or refusing to perform
this duty, the clerk or clerks so neglecting or refusing shall
be liable to prosecution, and on conviction thereof shall be fined
five hundred dollars for each and every offense.

1896, ch. 120.

146 F. Any mortgagor paying the tax hereby required to be
paid by the mortgagee, shall at any time upon satisfactory proof
of the same in any Court of equity of this State, be entitled to