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LAWS OF MARYLAND.
to be collected by the proper authorities as other taxes for
county purposes in the several counties, and as municipal taxes
are collected in Baltimore city, and for State taxes as herein-
after mentioned ; said taxes, when so collected, shall be applied
as follows : One-fourth of the amount eo received in each
county of the State and in Baltimore city shall, on or before
the thirty-first day of December, in each and every year, to be
paid to the Comptroller of the State Treasury, by the several
county collectors or treasurers, and the "collector of taxes in
Baltimore city, to be paid into the State Treasury ; the remain-
ing three-fourths of the amount so received shall, in each
county in this State, be by said collectors of taxes, paid to the
order of the County Commissioners of the several counties, to
be by said Commissioners applied to county purposes ; and in
Baltimore city shall be paid to the order of the Mayor and
City Council, to be applied as may be deemed proper, and the
tax hereby levied shall, in each year, be due and payable in the
county or Baltimore city, where the mortgage is recorded ;
provided, that if any mortgage is recorded in two or more
counties or in Baltimore city, and in any county or counties of
the State, the tax hereby levied shall each year be paid in the
county or Baltimore city, where the greater portion of the
property covered by the mortgage is located.
146 B. For the purpose of collecting said tax, the year shall
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When year
shall begin
and end.
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begin on the first day of September, and end on the thirty-
first day of August in each succeeding year ; and whenever
any mortgage has been recorded only a part of a year, the tax
shall be paid only for that part of the year for which it has
been of record ; and all mortgagees or assignees holding mort-
gages of record in this State, that shall pay their State taxes
thereon on or before the first day of October of the year in
which said taxes were due and demandable, shall be entitled to
a deduction of five per centum on the amount of said taxes ; all
that shall pay the same on or before the first day of November
of the said year, shall be entitled to a deduction of four per
centum, and all that shall pay the same on or before the first
day of December of the said year, shall be entitled to a deduc-
tion of three per centum ; and at the time of receiving said
taxes the proper officers shall make the deductions aforesaid,
and note the same upon the receipts given to the mortgagees
or assignees holding mortgages of record so paying ; and all
taxes remaining unpaid on the first day of January of the
year following, shall be chargeable with interest thereon from
that date until paid ; and every collector shall, on all sums
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