ART. 81] TAX ON MORTGAGES. 1867

as to which remaining counties and city the mortgage tax levied
by the act of 1896, chapter 120, sections 146A, 146B, 146C, 146D,
146E, 146F and by the act of 1898, chapter 313, supplemental
thereto, is hereby repealed.

Faust v. Building Asso., 84 Md. 192. Allen v. Natl. State Bank, 92 Md. 511.

1896, ch. 120, sec. 146 B. 1898, ch. 313. 1904, ch. 405.
184. For the purpose of collecting said tax the year shall
begin on the first day of September and end on the thirty-first
day of August in each succeeding year; and whenever any
mortgage has been recorded in any one or more of the counties
specially enumerated in the next preceding section only a part
of a year, the tax shall be paid only for that part of the year
for which it has been of record.

1896, ch. 120, sec. 146 C. 1896, ch. 140. 1898, ch. 275. 1904, ch. 405.

185. All covenants contained in any mortgage executed after
the thirtieth day of March, in the year 1896 and recorded in
any one or more of the counties specially enumerated in' section
183, 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 covenanted to be paid, are hereby declared
null and void; but whenever any mortgage executed prior to
said date contains any such covenant the said mortgage shall
be exempt from the provisions of said section 183.

1896, ch. 120, sec. 146 D. 1896, ch. 140, sec. 200. 1898, ch. 275, sec. 146 D.

1898, ch. 501, sec. 146 D. 1900, ch. 81. 1900, ch. 656. 1902, ch. 26,

sec. 146 D. 1902. ch. 102. 1904, ch. 78. 1904, ch. 405.

186. Any person or corporation lending money on mortgage
upon property in any one or more of the counties specially
enumerated in section 183, their agent or attorney, in addition
to the usual oath or affirmation as to the bona fides of the con-
sideration, shall take an oath or make an affirmation, to be
endorsed upon the mortgage, and to follow immediately after
the said oath or affirmation, as follows: "And did also make
oath in due form of law (or did solemnly and truly declare and
affirm) that the mortgagee has not required the mortgagor, his
agent or attorney, or any person for the said mortgagor, to pay
the tax levied upon the interest covenanted to be paid, in
advance, nor will he require any tax levied thereon to be paid
by the mortgagor, or any person for him, during the existence
of this mortgage;" and upon the assignment of any mortgage