JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 861

troller, who shall take such steps in regard to the
matter as the case may require.
SEC. 18. And be it enacted. That all fines and for-
feitures imposed by this act shall be recoverable by	All fines and forfeitures.
indictment in the circuit court of the proper county
in which the person so offending may reside, or in
the Criminal Court in Baltimore, if the person re-
sides in that city; and one-half thereof shall be paid
to the informer, and the other half to the Treasurer
for the use of the State.
SEC. 19. And be it enacted, That so much of the
several acts heretofore passed in relation to the valu-	Acts in con-
ation and assessment of property in this State, as	flict repealed
may come in conflict with the provisions of this act,
and all laws exempting property from valuation, shall
be and the same are hereby repealed; and all exist-
ing laws of this State that may come in aid of the
provisions of this act, shall apply and be construed
as part thereof, shall assess such person according
to the sum so returned, and the same shall be con-	Give false ac-
sidered as the assessment; and if any person shall	count.
give a false or partial account or statement of any
property under his or her management, in his or her
possession, with intent that the payment of the just
assessment or rate of tax on any property may be
avoided, such person shall forfeit a sum not less than
fifty nor more than five hundred dollars.
SEC. 20. And be it enacted, That in all cases where
abatements from tax levied, under this or any other
act of the General Assembly, shall be demanded, on
account of the removal of residence from any one	Abatements demanded.
county to any other county of this State, or to the City of Baltimore, or from the said city to any county, it
shall be the duty of the Appeal Tax Court of said city,
or the county commissioners of the county where such
abatement may be claimed, to grant the same ; pro-	Proviso.
vided, that the person so claiming shall present an
office certificate, signed by the Judges of said Appeal
Tax Court, or by the commissioners of the county to
which such person shall state that he has removed,
which certificate shall signify that he or she has act-
ually changed his or her residence, and has been duly
assessed on the books of the same, and the abate-
ment claim shall thereupon be made to the amount,