or testimonial, to testify against any person or persons who
may have committed any of said offences; provided, that any
person so compelled to testify shall be exempted from. trial
and punishment for the offence of which he may have been
guilty; and any person convicted of such offence shall, as part
of the punishment thereof, be forever disfranchised and dis-
qualified from holding any office of trust or profit in this
State.

SEC. 51. The personal property of residents of this State
shall be subject to taxation in the county or city where the
resident bona fide resides for the greater part of the year for
which the tax may or shall be levied, and not elsewhere, ex-
cept goods and chattels permanently located, which shall be
taxed in the city or county where they are so located, but the
General Assembly may by law provide for the taxation of
mortgages upon property in this State and the debts secured
thereby in the county or city where such property is
situated.*

Hopkins vs. Baker, 78 Md., 363. Faust vs. Building Association, 84
Md., 186. B„ C. & A. Ry. vs. Wicomico Co., 93 Md., 113. City vs. Safe
Deposit and Trust Co., 97 Md., 659 Baltimore City vs. Allegany Co.,
99 Md., 1.

SEC. 52. The General Assembly shall not appropriate any
money out of the Treasury except in accordance with the fol-
lowing provisions:

Sub-Section A: Every appropriation bill shall be either a
Budget Bill, or a Supplementary Appropriation Bill, as here-
inafter mentioned.

Sub-Section B: First. Within twenty days after the con-
vening of the General Assembly (except in the case of a newly
elected Governor, and then within thirty days after his in-
auguration), unless such time shall be extended by the Gen-
eral Assembly for the session at which the Budget is to be
submitted, the Governor shall submit to the General Assem-
bly two budgets, one for each of the ensuing fiscal years.
Each budget shall contain a complete plan of proposed ex-
penditures and estimated revenues for the particular fiscal
year to which it relates; and shall show the estimated surplus
or deficit of revenues at the end of such year. Accompanying
each budget shall be a statement showing: (1) the revenues
and expenditures for each of the two fiscal years next pre-
ceding; (2) the current assets, liabilities, reserves and sur-
plus or deficit of the State; (3) the debts and funds of the
State; (4) an estimate of the State's financial condition as of
the beginning and end of each. of the fiscal years covered by
the two budgets above provided; (5) any explanation the

*Thus amended by Chapter 426, Acts of 1890, ratified by the people No-
vember 3, 1891.