1016                             Laws of Maryland                      [Ch. 349

the deed for transfer on the assessment books, the person offering the
deed shall, on request, furnish to the person having charge of the as-
sessment books, a statement of the buildings and improvements, if
any, upon the property conveyed by the deed. Upon the transfer of
any such property on the assessment books, the clerk to the county
commissioners or the director of the department of assessments for
Baltimore City or other person making such transfer, shall evidence
the fact of such transfer on the deed, which endorsement shall be
sufficient to authorize the receipt of such deed for recordation by
the clerk of the appropriate court.

(b)    Payment of taxes prior to transfer on assessment books
or records. No property shall be transferred on the assessment books
or records unless and until all public taxes, assessments and charges
due on said property shall have been paid to the treasurer, tax collec-
tor, or director of finance of the county where said property is
assessed, and until all taxes on personal property due by the trans-
feror have been paid when all of the real estate owned by him in
such county is being transferred. The certificate of the treasurer,
tax collector or director of finance, showing that all taxes have been
paid shall be endorsed on the deed and such endorsement shall be
sufficient authority for transfer on the assessment books.

(1)    Exception for conveyances by motgagees MORTGAGEES,
trustees in bankruptcy, receivers, etc. The requirements for prepay-
ment of personal property taxes in subsection (b) shall not apply to
conveyances of real estate made by or on behalf of any of the follow-
ing persons: mortgagees, lien creditors other than mortgagees,
trustees of a deed of trust, judment JUDGMENT creditors, trustees
in bankruptcy or receivers and other court-appointed officers in
insolvency or liquidation proceedings.

(2)    Exception for Straw deeds in certain counties. The provi-
visions of subsection (b) shall not apply in Charles, Dorchester,
Kent, Prince George's, Worcester, Carroll, Montgomery and Fred-
erick counties to deeds executed as a mere conduit or for conven-
ience in holding and passing title, known popularly as straw deeds,
or deeds which are supplementary instruments merely confirming,
correcting or modifying previously recorded deeds, if there is no
actual consideration paid or to be paid for the execution of such
supplementary instrument.

(3) Conveyance of part of subdivision in Frederick County.
In Frederick County, if the property to be transferred in a sub-
division, which is being dissected from a larger tract of land, then
all the public taxes, assessments, and charges due on the larger tract
must be paid before the property shall be transferred on the assess-
ment books or land records. In Frederick County, notwithstanding
any other provisions of this section, the certificate of the treasurer
and the appropriate municipal tax collector, if the property is within
an incorporated town or city, showing that all taxes have been
paid shall be endorsed on the deed and such endorsement shall be
sufficient authority for transfer on the assessment books, or land
records.

(c)    Names to be typed or printed above or below signatures.
All deeds or other instruments offered for recordation must have
the name of each person, firm, or corporation typed or printed di-
rectly above or below the signatures of said persons, firms or