2198 LAWS OF MARYLAND. [CH. 914

General Assembly to enact each section and sub-section of
this sub-title, and each proviso and exception thereto sep-
arately.

SEC. 2. And be it further enacted, That this Act shall take
effect July 1,1947.

Approved May 7, 1947.

CHAPTER 914.
(House Bill 598)

AN ACT to repeal and re-enact, with amendments, Section
220 of Article 81 of the Annotated Code of Maryland (1939
Edition), title "Revenue and Taxes", sub-title "Recordation
Tax", as said section was amended by Chapter 253 of the
Acts of 1945, modifying the method of calculating the
lecordation tax and eliminating the special charge of 50
cents.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 220 of Article 81 of the Annotated Code
of Maryland (1939 Edition), title "Revenue and Taxes", sub-
title "Recordation Tax", as said section was amended by
Chapter 253 of the Acts of 1945, be and it is hereby repealed
and re-enacted, with amendments, to read as follows:

220. (a) A tax is hereby imposed upon every instrument of
writing conveying title to real or personal property, or creat-
ing liens or incumbrances upon real or personal property,
offered for record and recorded in this State with the Clerks
of the Circuit Courts of the respective counties, or the Clerk
of the Superior Court of Baltimore City, provided that con-
veyances to the State or any agency thereof or any political
sub-division of the State shall not be subject to the tax or
charge imposed by this section. The term "instruments of
writing" shall include deeds, mortgages, chattel mortgages,
bills of sale, leases, deeds of trust, contracts and agreements,
but shall not include mechanics liens, crop liens, purchase
money mortgages, assignments of mortgages, conditional
sales contracts, judgments, releases or orders of satisfaction.

(b) In the case of instruments conveying title to property,
the tax shall be at the rate of 55c for each $500.00 or frac-
tional part thereof of the actual consideration paid or to
be paid; in the case of instruments securing a debt, the tax