902 JOURNAL OF PROCEEDINGS [Mar. 11

South Carolina. Taxed.

Tennessee. Taxed.

Virginia. No data.

Wisconsin. Specifically taxed.
MEMORANDUM.

In all cases where States are listed as "taxed" or
"taxed as personal property," there is a declaration
that all property real and personal shall be taxed un-
less specifically exempted. Entries "specifically
taxed" are cases where personal property is declared
to include mortgages, or they are specifically declared
to be taxable. No other state has a system at all ap-
proaching that of Maryland.

Mortgages were taxed in this State up to 1878, at
which time they were exempted by chapter 413 of that
year.

Which was read and ordered spread upon the Jour-
nal.

HOUSE OF DELEGATES,

March 11, 1904.

The following Acts of the General Assembly of
Maryland, originating in the House of Delegates, were
presented to the Governor for his approval this day
at 9 o'clock, a. m.

Chapter 62. An Act to repeal and re-enact with
amendments, sections 68 and 68 A, of Article 1 of the
Code of Public Laws of Maryland, entitled 'Allegany
County,' sub-titled 'Cumberland,' as enacted by chap-
ter 241 of the Acts of 1894, and sections 69 and 70 of
Article 1 of the Code of Public Local Laws of Mary-
land, entitled 'Allegany County,' sub-title 'Cumber-
land.'"

Chapter 63. "An Act to add three new sections to
Article 18 of the Code of Public Local Laws, title
'Queen Anne's County,' sub-title 'Roads,' to follow
section 230, to be designated as 'Sections 230 A, 230
B and 230 C.' "

Chapter 64. ''An Act to authorize the Mayor and