250 LAWS OF MARYLAND.

Stock," to be known as Section 101A, 101B, 101C, providing
for the recording and indexing of the receipts for the pay-
ment of the bonus tax.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That three sections be and are hereby added to Article
81 of the Code of Public General Laws, to follow Section 101,
sub-title "Bonus on Capital Stock," to be known as Sections
101A, 101B, l01c, to read as follows:

SEC. 101A. The Clerk of the Superior Court of Baltimore
City or the Circuit Court for the county in which the charter
is recorded of any corporation liable for the payment of the
bonus tax under Section 101 be and he is hereby directed to
record, among such charter records, any receipts for the pay-
ment of any bonus tax given to a corporation whose charter is
recorded among such records, and a duly certified copy of such
records shall be prima facie evidence of the payment of such
tax on the date of such receipt.

SEC. 101B. The Clerk of the Court is authorized to charge
fifty cents for the recording of each receipt and the usual rate
for the giving of a certified copy thereof, and is directed to
index the recording of such certificate among such charter
records under the name of the corporation.

SEC. lOlc. This Act shall take effect from the date of its
passage.

Approved April 7, 1910.

CHAPTER 544.

AN ACT to repeal Section 183 of Article 81 of the Code of
Public General Laws, entitled "Revenue and Taxes," sub-
title "Tax on Mortgage,' as amended and re-enacted by the
Act of 1906, Chapter 794, as amended and re-enacted by the
Act of 1908, Chapter 283, and to re-enact said section with
amendment.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 183 of Article 81 of the Code of Public Gen-
eral Laws, entitled "Revenue and Taxes," sub-title "Tax on
Mortgages," as amended and re-enacted by the Act of 1906,
Chapter 794, as amended and re-enacted by the Act of 1908,
Chapter 283, be and the same is hereby repealed and re-enacted
so as to read as follows:

183. All mortgagers or assignees holding mortgages on real
estate of record in Worcester, Somerset, Carroll, Howard,
.Montgomery, Frederick and Dorchester Counties shall annu-
ally pay a tax of eight per cent, upon the gross amount of in-