JOHN LEE CARROLL, ESQUIRE, GOVERNOR. 247

buyer's certificate of the facts in which he acts, said prescription and certificate to be preserved by the seller for his vindication, and no sale shall be deemed to have been made for mechanical purposes unless the seller require of the buyer his written certificate for preservation that the liquor is desired solely for mechanical purposes, and the said prescription and
certificate in all cases shall be proof of bona-fides on the part of the seller unless collusion be shown, and if it be shown the buyer procured a prescription by misrepresentation or subscribed a false and fraudu- lent certificate he shall be guilty of a; misdemeanor,	Be proof.
and on conviction, shall be punished in the same manner and to the same extent as the seller would have been, had he been found guilty of a violation of the provisions of these sub-sections. Approved March. 30, 1876.	Penalty.

CHAPTER 159.
AN ACT to provide for the assessment and taxation of the property of railroad companies in this State for county and municipal purposes, and to repeal all laws or parts of laws inconsistent with the pro- visions of this act.
SECTION 1. Be it enacted by the General Assembly of Maryland, That the property, real and personal of, each and every railroad company in this state, work- ing their roads by steam, shall be assessed and taxed for county and municipal purposes in the same man- ner as the property of individuals is now assessed and taxed, and the authorities of the several counties and the City of Baltimore, are hereby authorized and di- rected to proceed to assess and collect, taxes on said property in the same manner as upon like property of individuals now assessed and taxed or liable to	Be assessed and taxed.