30 LAWS OF MARYLAND. [CH. 11

Code of Maryland (1935 Supplement), to be under the sub-title
"Tax on the Recordation of Instruments in Writing", said new
sections to be known as Sections 213 and 214, to follow
immediately after Section 212 of said Article, and to read as
follows:

213. A tax is hereby imposed upon every instrument of
writing recorded or offered for record with the Clerks of the
Circuit Courts of the respective Counties, or the Clerk of the
Superior Court of Baltimore City, on and after June 1, 1937,
to and including September 30tli, 1939, including mechanics
liens, deeds, mortgages (except purchase money mortgages),
chattel mortgages, bills of sale, conditional contracts of sale,
leases, confessed judgments, magistrates' judgments, crop
liens, deeds of trust, and any and all other instruments of
writing, so recorded or offered for record, which create liens
or incumbrances on real or personal property, or convey title
to real or personal property; provided, however, that said tax
shall not apply to assignments of mortgages, purchase money
mortgages, absolute or partial releases, or orders of satisfac-
tion.

The tax hereby imposed shall be at the rate of 10c for each
$100, or fractional part thereof, of the actual consideration
paid or to be paid, for the property transferred, in the case
of instruments conveying title, and at the rate of 10c for
each f 100, or fractional part thereof, of the principal amount
of the debt secured, in the case of instruments securing a
debt, or reserving title as security for a debt.

In addition to the tax hereby imposed, the Clerks shall
collect a charge of 50c for each such instrument recorded or
offered for record.

214. No such instrument shall be received for record by
any Clerk of the Court unless and until a stamp is affixed
to said instrument and canceled. The Comptroller shall sup-
ply to the Clerks of the Circuit Courts of the respective
Counties or the Clerk of the Superior Court of Baltimore City,
stamps to evidence the payment of said tax, for sale to per-
sons offering such instruments for record, under such rules
and regulations as the Comptroller may prescribe. The pro-
ceeds from the sale of said stamps, together with the recorda-
tion charges herein provided, shall be accounted for and paid
over to the Comptroller who shall deposit the same in the
"State Fund for Aid to the Needy" to be disbursed therefrom
for the purposes and in the manner prescribed by law.

It shall be unlawful for any person to record any written
instrument referred to in this sub-title without having pro-
vided for the payment of the tax and recordation charge as