978                               LAWS OF MARYLAND                         CH. 526

278.

(a)   No instrument subject to the tax imposed by this subtitle,
shall be received for record by any clerk of the court unless and
until a stamp is affixed to said instrument and cancelled. The Comp-
troller shall supply to the clerks of the circuit courts of the respec-
tive counties or the clerk of the Superior Court of Baltimore City,
stamps to evidence the payment of said tax, for sale to persons
offering such instruments for record, under such rules and regula-
tions as the Comptroller may prescribe. The proceeds from the sale
of said stamps, together with the recordation charges herein pro-
vided, shall be accounted for and paid over to the county commis-
sioners of the county or the Mayor and City Council of Baltimore
in which the tax is collected; provided, however, that (i) in the case
of the recordation of instruments conveying title to or creating liens
or encumbrances upon real or personal property which is situated
in two or more counties or in the City of Baltimore and one or more
counties the tax shall be paid in each county or the City of Balti-
more according to the applicable rate of tax therein notwithstanding
the provisions of Section 277(j) based upon such value as the value
of the property situate in the county or city bears to the whole con-
sideration represented by such instrument and the revenue there-
from shall be accounted for and paid to each such county or city. It
shall be the duty of any person offering for recordation an instru-
ment conveying title to or creating liens or encumbrances upon real
or personal property 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 between or among the several counties or the city; a county
transfer tax, for the purposes of this section, 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 encumbrances 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 Comptroller for the general funds of
the State.

(b)  In Harford County the proceeds from the sale of state stamps
at the rate of $2.20 or fractional part thereof of actual considera-
tion or debt secured shall be deposited by the county commissioners
in a special capital improvement 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 collected from this tax source at the rate specified
above shall be credited to the general fund of the county. The pro-
ceeds from the sale of state stamps at the rate of 55¢ or fractional
part thereof of actual consideration or debt secured shall be de-
posited in an open-spaces land and recreation fund to be disbursed
therefrom by authority of the County Commissioners at the request
of the Board of Parks and Recreation for purchase of park lands
and development of park and recreation facilities either as separate
units or as a part of a public school facility or to , TO pay loans
issued for these purposes? OR TO MATCH ANY FUNDS PRO-
VIDED FOR THESE PURPOSES BY ANY MUNICIPAL COR-
PORATION IN THE COUNTY SUBJECT TO AN AGREEMENT
THEREFOR BETWEEN THE BOARD AND THE MUNICIPAL-