[Art. 3] LEGISLATIVE DEPARTMENT 85

This section referred to in deciding that the act of 1868, ch. 471, was a substitute
for all existing general (corporation) laws on the same subject. Montel v. Consolidation
Coal Co., 39 Md. 170.

This section referred to in construing art. 15 of the Declaration of Rights—see notes
thereto. State v. B. & O. R. R. Co., 48 Md. 87 (dissenting opinion).

Cited but not construed in Baltimore County Water Co. v. Baltimore County,
105 Md. 155.

See note to art. 3, sec. 33, Md. Constitution, and see art. 23, An. Code.

See notes to art. 23, sec. 401, of Code.

Sec. 49. The General Assembly shall have power to regulate by law,
not inconsistent with this Constitution, all matters which relate to the
Judges of Election, time, place and manner of holding elections in this
State, and of making returns thereof.

This section does not require that election laws shall be uniform throughout the state;
they must be free and equal to all persons entitled to vote—see notes to sec. 33. Lank-
ford v. Somerset County, 73 Md. 117.

This section referred to in construing art. 4, sec. 11, and art. 5, sec. 2—see notes
thereto. Groome v. Gwinn, 43 Md. 631 (concurring opinion).

Sec. 50. It shall be the duty of the General Assembly at its first session,
held after the adoption of this Constitution, to provide by Law for the
punishment, by fine, or imprisonment in the Penitentiary or both, in the
discretion of the Court, of any person who shall bribe or attempt to bribe
any Executive, or Judicial officer of the State of Maryland, or any member,
or officer of the General Assembly of the State of Maryland, or of any
Municipal Corporation in the State of Maryland, or any Executive officer of
such corporation, in order to influence him in the performance of any of his
official duties; and also, to provide by Law for the punishment, by fine, or
imprisonment in the Penitentiary, or both, in the discretion of the Court
of any of said officers, or members, who shall demand or receive any bribe,
fee, reward or testimonial for the performance of his official duties, or for
neglecting or failing to perform the same; and also, to provide by Law for
compelling any person so bribing, or attempting to bribe, or so demanding
or receiving a bribe, fee, reward or testimonial, to testify against. any person
or persons who may have committed any of said offenses; provided, that
any person so compelled to testify shall be exempted from trial and punish-
ment for the offense of which he may have been guilty; and any person
convicted of such offense shall, as part of the punishment thereof, be forever
disfranchised and disqualified from holding any office of trust or profit in
this State.

See art. 27, sec. 27, et seq., of the An. Code, and art. 1, sec. 3, Md. Constitution.

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, except 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. ¹

Stocks and bonds.

The situs for taxation of property dealt with by this section is ordinarily the domicile
of the owner, but the legislature may fix a different situs provided there be no conflict
with the Constitution. Corporate stock held by a resident of Maryland may only be
taxed at the bona fide residence of the owner. Shares of stock are personal property
of the respective owners for the purpose of taxation. Corporate stock is property in

¹Thus amended by the act of 1890, ch. 426, ratified November 3, 1891.