214 LAWS OF MARYLAND. [CH. 253

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1945.

Approved March 16, 1945.

CHAPTER 253.
(Senate Bill 160)

AN ACT to repeal and re-enact, with amendments, Section
220 of Article 81 of the Annotated Code of Maryland
(1939 Edition), title "Revenue and Taxes", sub-title
"Recordation Tax", exempting the State Departments
and Agencies and any political sub-division of the State
from the payment of the recordation tax.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 220 of Article 81 of the Annotated Code of
Maryland (1939 Edition), title "Revenue and Taxes", sub-
title "Recordation Tax", be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

220. A tax is hereby imposed upon every instrument
of writing conveying title to real or personal property, or
creating liens or incumbrances upon real or personal prop-
erty, offered for record and recorded in this State with
the Clerks of the Circuit Courts 'of the respective counties,
or the Clerk of the Superior Court of Baltimore City,
provided that conveyances to the State or any agency there-
of or any political sub-division of the State shall not be
subject to the tax or charge imposed by this Section.
The term "instruments of writing" shall include
deeds, mortgages, chattel mortgages, bills of sale, leases,
deeds of trust, contracts and agreements, but shall not in-
clude mechanics liens, crop liens, purchase money mort-
gages, assignments of mortgages, conditional sales con-
tracts, judgments, releases or orders of satisfaction.

In the case of instruments conveying title to property, the
tax shall be at the rate of 10c for each $100. of the actual
consideration paid or to be paid; in the case of instruments
securing a debt, the tax shall be at the rate of 10c for each
$100 of the principal amount of the debt secured. In addi-
tion to the tax imposed, the Clerks shall collect a charge
of 50c for each instrument offered for record and recorded,
upon which a tax is payable hereunder.

In the case of deeds conveying property lying partly
within and partly without the State, the tax shall apply