ART., 81.] REVENUE AND TAXES.

285

in value the sum of one hundred dollars, all mort-
gages for purchase money in the hands of the origi-
nal mortgagee or his executors, administrators and
legal representatives, in the case of the death of the
mortgagee together with all equitable liens for the
purchase money of lands, and real estate which may
remain due and unpaid, all judgments, notes and
other securities belonging to any bank or other in-
corporated institution the capital stock shares where-
of are subject to assessment and taxation, and all
cash on hand, or in deposit in any bank or savings
institution, and not bearing interest, and the bible
house and the tract house in the city of Baltimore.

187. To facilitate the correction and completion of
the assessment in the several assessment districts in
which the assessors have made returns to the county
commissioners and the boards of control and review
in the city of Baltimore as required by the act to
which this is a supplement, the said county commis-
sioners and the said boards of control and review
are hereby authorized and required to revise and
correct the said returns by striking therefrom all
property declared to be exempted from assessment
and taxation in and by the second section of this
act ; and further to cause all property of every des-
cription required by law to be assessed, and which
may have been omitted by the said assessors, or any
of them, to be added to the said returns ; and to this
end it shall and may be lawful for the said county
commissioners and the said board of control and re-
view, and they are hereby authorized, to demand
from the owner or owners of such property or from

Ibid B. 3
Commission-
ers, &c , to
revise and
correct re-
turns, &c.

any banking institution, either state or national, or
other corporation, the shares of whose capital stock,
or any part thereof, may have been so omitted as
aforesaid, full and complete lists of said property, as
is provided by the said act to which this is a sup-
plement, and under the penalties therein prescribed

Banking insti-
tutions, &c

for a refusal or neglect to furnish the same ; provi-
ded, that investments made in stocks for other secu-
19

Proviso.