1866 REVENUE AND TAXES. [ART. 81

said, shall fail to appear by attorney or agent upon the call of
the docket it shall be the duty of the court to cause the per-
sonal appearance of said corporation to be entered, and the
cause shall stand for trial or hearing, and judgment shall be
rendered as if the said corporation had appeared by attorney;
and if such corporation shall appear by attorney or agent, and
either party shall desire a trial by jury, it shall be the duty of
the court to cause issues to be framed and a jury to be empan-
elled for the trial thereof, and if the verdict of the jury shall
be for the State, judgment shall be entered without stay for
the amount of tax so due as aforesaid, and ten per cent,
additional as damages, with interest and costs, and a fee of
fifty dollars shall be allowed the attorney for the State, to be
taxed in the plaintiff's costs in said suit, and execution shall
be issued on said judgment if the same be not paid into the
treasury within twenty days after the rendition thereof.

1890, ch. 608, sec. 11.

182. The certificate of the comptroller, under the seal of
his office, of the amount of tax so due and damages as afore-
said, shall be prima facie evidence to entitle the State to judg-
ment for said amount and said penalty or damages as charged.

Tax on Mortgages.

1896, ch. 120, sec. 146 A. 1898, ch. 313. 1904, ch. 405

183. All mortgagees or assignees holding mortgages of record
in Worcester, Wicomico, Somerset, Carroll, Howard, Mont-
gomery, Frederick, Washington and Garrett counties shall
annually pay a tax of eight per centum upon the gross amount
of interest covenanted to be paid each year to said mortgagee or
his assigns by the mortgagor to be collected by the proper authori-
ties as other taxes for county purposes in said several above
specially enumerated counties are collected. All of such taxes col-
lected in said several counties shall be applied exclusively therein
to county purposes free, clear and discharged from any claim of
the State or its fiscal officers; and the tax hereby levied shall, in
each year, be due and payable in that one of the above named
counties in which the mortgage is recorded, and if any mort-
gage is recorded in two or more of said above named counties,
the tax hereby levied shall each year be paid in the county
where the greater portion of the property covered by the mort-
gage is located. This section and the five succeeding sections
shall not apply to the remaining counties nor to Baltimore city,