1868 REVENUE AND TAXES. [ART. 81

upon property in any one or more of said counties, which
mortgage was executed after the thirtieth day of March, in the
year 1896, except for the purpose of foreclosure, the assignee,
his agent or attorney shall take the oath or make the affirma-
tion prescribed in this section; and when said oath or affirma-
tion is made by an agent or attorney, he shall, in addition
thereto, make oath or affirmation that he is the agent or attor-
ney of the assignee, which oaths or affirmation shall be recorded
with the assignment. No mortgage or assignment of mortgage
shall be valid except as between the parties thereto, unless the
said oaths or affirmation shall be endorsed thereon; provided,
that nothing in this section shall apply to mortgages executed
and recorded in any one or more of said counties prior to the
fifteenth day of March, in the year 1902.

1896, ch. 120, sec. 146 E. 1904, ch. 405.

187. It shall be the duty of the clerks of the circuit courts
for the said several specially enumerated counties to render to
the boards of county commissioners of said several counties,
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 mortgagor, 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 com-
missioners in said several counties. 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 mortgage in the same manner that other property is now
sold for taxes in said several counties.

Ibid. sec. 146 F. 1904, ch. 405.

188. 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 have the amount so paid with interest at the rate of
six per centum per annum deducted from the mortgage debt.