1256 REVENUE AND TAXES. [ART. 81.

such officer shall, on indictment and conviction, be fined therefor
not less than five hundred dollars.
1878, ch. 178. 1880, ch. 20.

141. At the time of making the returns of stockholders to the
county commissioners and appeal tax court of Baltimore city, aa
required by sections 138 and 139, the president, or other proper
officer of every bank or other incorporated institution incorporated
under the laws of this State, or doing business therein, and of
every joint stock company doing business in this State, shall furn-
ish to the county commissioners of each county in which such
bank or other incorporated institution, or joint stock company shall
own or possess any real property, and to the appeal tax court of
Baltimore city, if such bank or other incorporated institution or
joint stock company shall own or possess any real property in
said city, a true statement of such real property, situated or
located in such county or city; and such real property shall be
valued and assessed by said county commissioners and appeal tax .
court, respectively, to the said bank or incorporated institution, or
joint stock company so owning the same; and said county com-
missioners and appeal tax court shall give duplicate certificates of '
such valuation and assessment to such president or other officer,
who shall transmit one of such duplicate certificates with his
return, to the State tax commissioner; and State, county or city
taxes, shall be levied upon and paid by such bank or other incor-
porated institution, or by such joint stock company, on such
assessment, in the same manner as the same are levied upon and
paid by individual owners of real property in such county or city.
The respective taxable values of the shares of stock in such
banks, corporations and joint stock companies shall be ascer-
tained by the State tax commissioner, in the manner following:
he shall deduct the assessed value of such real property belong-
ing to the said respective banks, corporations or joint stock
companies, from the aggregate value of all the shares of such
respective banks, corporations or joint stock companies, and
divide the residuum by the number of the shares of the capital
stock, or shares of such respective banks, corporations or joint
stock companies, and the quotient shall be the taxable value of
such respective shares for State purposes; and wheu the valua-