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Tax on Mortgages.
183. Tax of eight per centum upon
interest on mortgages in
Worcester, Wicomico, Somer-
set. Carroll, Howard, Mont-
gomery, Frederick, Washing-
ton and Garrett counties for
county purposes only.
184. When the year for such collec-
tion shall begin and end.
185. Covenant by mortgagor to pay
mortgagee's tax to be null
and void.
186. Oath of mortgagee.
187. Unreleased mortgages, clerks
to furnish lists to county com-
missioners.
188. Mortgagor paying tax shall
have amount with Interest
deducted from mortgage debt.
County Taxation of Railroad
Property.
189. Property to be taxed for county
and city purposes like prop-
erty of individuals.
Sinking Fund.
190. How surplus monies in treasury
shall be invested.
Taxation of Dogs.
191 County commissioners may pro-
vide for.
192. Division of counties into dis-
tricts; duty of constables to
enumerate, assess and collect ;
compensation.
193. County commissioners to fur-
nish constables with metal
tags to be worn by all dogs ;
when dogs may lawfully be
killed.
194. Malicious removal of such tag.
195. Loss of tag; duplicate may be
supplied.
196. Constables may be removed for
neglect of duty under sec-
tions 192 and 193.
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197. Counties excepted.
Mode and Measure of Assess-
ment.
198 As to location of assessed prop-
erty. Railroad stock. Shares
in banks. Method of valuing
all property in this State not
exempted.
199. Appeal tax court to value and
assess property
200. Power of county commission-
ers to value all personal prop-
erty and revise valuations
and assessments of real prop-
erty. Penalties and require-
ments.
201. Appointment of assessors;
their duties.
202. Acts prior to April 11, 1902, not
invalidated by provisions of
sections 200 and 201, Balti-
more county excepted.
203. Taxation and assessment of
certificates of indebtedness
issued by any individual or
firm, where to be assessed.
Measure of assessment
thereon.
204. Refusal to give bonds to be
prima facie evidence of inten-
tion to evade payment of
taxes.
205. Exceptions and provisos.
206. Contents of lists shall not be
disclosed.
207. Taxation of shares of building
associations.
208. Situs of rolling stock of rail-
road companies for purposes
of taxation.
209. Payment of tax on mortgages
by railroad companies.
210. Assessment and taxation of
corporate bonds, certificates
of indebtedness, etc.
211. Bonds and personal property to
be taxed to equitable owners.
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