438                                               LAWS OF MARYLAND                                     Ch. 8

throughout this title, the references to the tax being
"payable" are substituted for the former reference to
"paid or to be paid", for clarity.

In subsection (a) of this section, the reference to
the recordation tax rate applying to each "fraction of
$500" is stated as a standard provision to make
uniform the application of the recordation tax rate in
each county of the State. Formerly some counties
charged the recordation tax to "fractions of $500"
while other counties did not charge the recordation
tax to fractions of $500. The General Assembly may
wish to consider this revision.

Also in subsection (a) of this section, the reference
to the consideration including "the amount of any
mortgage or deed of trust assumed by the grantee", is
added for clarity.

In subsection (b) of this section, the reference to
the "Mayor and City Council of Baltimore City" setting
the Baltimore City rate is added for clarity.

Also in subsection (b) of this section, the reference
to the defined term "law" is substituted for the
former reference to "resolution or ordinance, duly
enacted", for clarity.

Also in subsection (b) of  this section, the former

reference to the rates of tax   specified by subsections

(b), (m), (n), (o), (p), (r),    (u), (v), and (w) is
deleted as superfluous.

In the introductory language of subsection (c) of this
section, the defined term "instruments of writing" is
substituted for the former phrases "instruments
conveying title to or creating liens or encumbrances"
and "instruments conveying title to property", for
clarity.

Also in the introductory language of subsection (c) of
this section, the former words "real or personal" are
deleted as included in the defined term "property".

In subsection (c)(1) of this section, the former
reference to the City of Baltimore and 1 or more
counties is deleted as unnecessary in light of the
defined term "county".

In subsection (d) of this section, the defined term
"articles of transfer" is substituted for the former
reference to "articles of sale, lease, exchange or
other transfer of ... property and assets of a
corporation", for clarity and brevity.