466 LAWS OF MARYLAND. [CH. 277

said stamps, together with the recordation charges herein pro-
vided, shall be accounted for and paid over to the Comptroller.
It shall be unlawful for any person to record any instru-
ment subject to the tax imposed by this sub-title, or to incur
any additional debt secured by an instrument previously re-
corded, with respect to which additional debt a tax is required
to be paid, without having provided for the payment of the tax
and recordation charge as herein provided, and it shall be un-
lawful for any person to misrepresent the amount of the actual
consideration in any such transaction. Any person violating
the provisions of this sub-title shall be subject to a fine of not
more than $500. 00 or to a sentence of not more than six months
in jail.

SEC. 7. And be it further enacted, That Section 214A of
Article 81 of the Annotated Code of Maryland (1935 Supple-
ment) title "Revenue and Taxes", sub-title, "Tax on the
Recordation of Instruments in Writing", as the same was
enacted by Chapter 8 of the Acts of the Special Session of
1937, be, and the same is hereby repealed.

SEC. 8. And be it further enacted, That Section 23A of
Article 56 of the Annotated Code of Maryland, (1935 Sup-
plement) title "Licenses", as the same was enacted by Chap-
ter 11 of the Acts of the Special Session of 1937, be, and the
same is hereby repealed.

SEC. 9. And be it further enacted, That Section 23B of
Article 56 of the Annotated Code of Maryland, (1935 Sup-
plement) title "Licenses", as the same was enacted by Chap-
ter 11 of the Acts of the Special Session of 1937, be, and the
same is hereby repealed and re-enacted, with amendments, so
as to read as follows:

23B. Every person, firm or corporation keeping, maintain-
ing or operating for public entertainment within the State of
Maryland, any music box, mechanical player piano, grapho-
phone, or other similar mechanical musical device played by
the insertion of a coin or token, shall obtain an annual State-
wide license therefor from the Clerk of the Circuit Court of
any County, or the Clerk of the Court of Common Pleas of
Baltimore City, and shall pay therefor the sum of f 15. 00 for
each such machine or device. Each machine or device li-
censed shall have affixed to it a metal tag issued by the Clerk,
showing that the fee for the current year has been paid. All
licenses shall expire on the thirtieth day of April of each
year, shall be transferable, and shall be prorated monthly.
Any person, firm or corporation keeping, maintaining or oper-
ating any such machine or device without a license, shall be