862

LAWS OF MARYLAND.

and no more, certified to by said county commis-

sioners or Appeal Tax Court.

SEC. 21. And be it enacted, That if any person who

ought to be assessed by virtue of this act shall, by

With intent to
escape.

removing his or her effects from the county or city

when they ought to have been valued, with in tent to

escape assessment, or shall by any fraud or device

escape assessment, and the same be proved before

any justice of the peace of the county or city where

such person resides, at any time within one year after

the said property ought to have been valued, every

such person shall be charged in the county or city

where he or she is found, with the sum which he or

she ought to have been rated by this act, and the

same shall be collected by the collector of the county

or city where he or she shall be found ; and such

person being convicted in the circuit court of the

county in which he or she may reside, or in the

Criminal Court of Baltimore, as the case may be,

shall forfeit a sum not exceeding one thousand dollars.

Non-resident

SEC. 22. And be it enacted, That for the purpose

stockholders

of valuing the stock of banking and other private

corporations, held by non-resident stockholders, it is

hereby declared and understood that the stock, bonds,

certificates or other evidence of debt bearing interest

of banking, insurance or other corporations usually

termed monied institutions, are situated at the place

at which the principal office for transacting the

business of such corporation is situated; that the

stock of a turnpike, railroad, canal or other improved

corporation is situated, at the place where its princi-

pal office for the transaction of business shall be estab-

lished ; if the said office be within the limits of this

State, shall be so assessed, and if not, then the assess-

able property of such corporation shall be valued

and assessed in the county or counties in which it

is situated, and in the City of Baltimore, so far as it

is situated in said city, and that the stock of mining,

manufacturing and other like corporations, situated

at the place where the works of such corporations or

the greater part of its operations shall be conducted,

shall be assessed in like manner.

Stocks, bonds,
&c., held by

SEC. 23. And be it enacted, That for the effectual

non-residents.

collection of the taxes assessed on the stock, bonds,