LLOYD LOWNDES, ESQUIRE, GOVERNOR.

laws of this State, owing to the covenants contained in any
mortgage executed before the passage of this act, the mort-
gagor shall be compelled to pay the tax hereby levied under
the provisions of section 146 A, he shall upon payment of
the same, be entitled to have the same deducted from the tax
or taxes on the real estate or personal property covered by
said mortgage.

161

146 D. After the passage of this act, any person or corpo-
ration lending money on mortgage upon property in this State,
their agent or attorney, in addition to the usual oath as to the
bona fides of the consideration, shall take an oath to be
endorsed upon the mortgage, and to follow immediately after
the afore-mentioned oath, as follows: "And also make oath on
the Holy Evangely of Almighty God, that he 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 the
same to be paid by the mortgagor, or any person for him
during the existence of this mortgage," and upon the assign-
ment of any mortgage in this State, except for the purpose of
foreclosure, the party to whom it is assigned, shall take the
oath in this section prescribed, to be recorded with said assign-
ment, and no mortgage shall be valid except as between the
parties thereto, unless the said oath is endorsed thereon.

Oath ot
mortgagee.

146 E. As soon as possible after the passage of this act, it
shall be the duty of the clerks of the Circuit Courts for the
several counties of this State, and the clerk of the Superior
Court of Baltimore city, to render to the Boards of County
Commissioners of the several counties, and the Appeal Tax
Court of Baltimore city, respectively, a complete list of all
unreleased mortgages of record in their offices, 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 mort-
gage and the rate of interest covenanted to be paid; and there-
after said clerk shall render, as above required, 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, under a penalty of three hundred dollars for their
neglect to do so, to be recovered as other fines are now recov-
ered; and said clerk shall be entitled to compensation for such
work, to be paid by the County Commissioners in the several
counties, and the Mayor and City Council of Baltimore city, as
now allowed by law for transcribing records. Should any

11

Clerks to pre-
pare lists of
unreleased
mortgagea,