276

REVENUE AND TAXES. [ART. 81.

board of control and review of said city or the
county commissioners of the county, where such

Proviso

abatement, may be claimed, to grant the same; pro-
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
actually changed his or her residence, and has been
duly assessed on the books of the same, and the
abatement claim shall thereupon be made to the
amount find no more, certified; to by said county
commissioners or appeal tax court.

Ibid p 13.
Evading
assessment.

165. If any person who ought to be assessed by
virtue of this act, shall, by removing his or her
effects from the county or city where they ought to
have been valued, with intent 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 re-
sides, 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

Penalty

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
thereof 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.

Ibid s 14
Bank and other
private stocks,
where assessed

166. For the purpose of valuing the stock of bank-
, ing 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, insur-
ance, or other corporations usually termed moneyed
institutions, are situate at the place at which the
principal office for the transacting the business of