1578                           LAWS OF MARYLAND                      [CH. 770

WHICH IS SITUATED IN TWO OR MORE COUNTIES OR IN
THE CITY AND ONE OR MORE COUNTIES TO FURNISH TO
THE CLERK OF THE COURT A CERTIFICATION SHOWING
THE BASIS FOR SUCH APPORTIONMENT OF VALUE BE-
TWEEN OR AMONG THE SEVERAL COUNTIES OR THE CITY;
A COUNTY TRANSFER TAX, FOR THE PURPOSES OF THIS
ACT, SHALL BE APPORTIONED AS A RECORDATION TAX
AND (II) IN THE CASE OF THE RECORDATION OF INSTRU-
MENTS CONVEYING TITLE TO OR CREATING LIENS OR EN-
CUMBRANCES UPON REAL OR PERSONAL PROPERTY
WHICH IS SITUATED IN TWO OR MORE COUNTIES OR IN THE
CITY OF BALTIMORE AND ONE OR MORE COUNTIES AS
SECURITY FOR CORPORATE BONDS OF PUBLIC UTILITIES
THE RATE SHALL BE THAT SPECIFIED IN SUBSECTION
(B) OF SECTION 277 AND THE REVENUE THEREFROM
SHALL BE ACCOUNTED FOR AND PAID TO THE COMP-
TROLLER FOR THE GENERAL FUNDS OF THE STATE.
In Harford County the proceeds from the sale of State stamps shall
be deposited by the County Commissioners in a special capital im-
provement fund to be used to pay school bonds issued upon the faith
and credit of Harford County after January 1, 1959; and after all
school bonds issued after said date have been paid, the money so col-
lected from this tax source shall be credited to the general fund of
the county.

It shall be unlawful for any person to record any instrument sub-
ject to the tax imposed by this subtitle, or to incur any additional
debt secured by an instrument previously recorded, 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 unlawful for any person to willfully
misrepresent the amount of the actual consideration in any such
transaction by affixing to any such instrument evidence of a greater
or lesser tax paid than prescribed in this article. Any person violating
the provisions of this subtitle 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. 2. And be it further enacted, That this act is hereby declared
to be an emergency measure and necessary for the immediate
preservation of the public health and safety, and having been
passed by a yea and nay vote supported by three-fifths of the members
elected to each of the two houses of the General Assembly, the same
shall take effect from the date of its passage.

Approved April 30, 1963.

CHAPTER 770
(House Bill 474)

AN ACT to repeal and re-enact, with amendments, Section 80 of Ar-
ticle 35 of the Annotated Code of Maryland (1957 Edition), title
"Evidence," subtitle "Public Statutes, Office Copies and Official
Certificates," relating to the certification of copies or photostats of
certain records of the Workmen's Compensation Commission when
received as evidence in courts, and relating to the answering of sub-