JAS. BLACK GROOME, ESQUIRE, GOVERNOR, 863

certificates or other evidences of debt, bearing inter-
est, of private corporations held by non-residents,
the president or other proper officers of the corpora-
tions, liable to valuation and-assessment, shall make
out and deliver to the assessors of the proper county
or city, annually, an account of stock in such corpo-
rations held by persons not residents of this State,
and the same shall be valued at its actual cash value
to and in the name of such stockholders respectively,	Valued at ac- tual cash value.
but the tax assessed on such stock shall be levied
and collected from the said corporation, and shall be
charged to the account of such non-resident stock-
holders in the said corporation, and shall be a lien
on the stocks therein held by the said stockholders
respectively ; provided, that the valuation of the
stock of an incorporated company shall not be as-
sessed for a less amount than the value of the real
and personal property of the said incorporated com-
pany.
SEC. 24. And be it enacted, That said assessors, shall	Require the
require the account of stpck, bonds and other evi-	account of
dences of debt furnished as aforesaid, to be verified
by the oath or affirmation of the proper officer of the
corporation, or may require that the stock and other
books of said corporations shall be open to their in-
spection.
SEC. 25. And be it enacted, That the assessors ap-
pointed as aforesaid, shall enter upon the duties of	Shall enter
valuing the property in their respective assessment	upon duties.
districts, on or before the first Monday of May after
the passage of this act, and shall proceed therein
within all reasonable diligence and dispatch, so that
the same may be completed before the first Monday
of December thereafter.
SEC. 26. And be it enacted. That the assessors for
the assessment districts of the City of Baltimore, as	As soon as,
soon as the said valuation shall be completed, are	completed
required to return and deliver one copy to the Comp-
troller and one copy to the Appeal Tax Court of
Baltimore city ; and that the assessors for the assess-
ment districts of the several counties of the State
shall also return and deliver one copy to the county
commissioners of their respective counties, and one
copy to the Comptroller, a certificate in writing of