ART. 81] MODE AND MEASURE OF ASSESSMENT AND TAXATION. 559

not directly or indirectly converted or exchanged any of my
property temporarily (nor has the said corporation done so, ) for
the purpose of evading the assessment thereof for taxation, into
non-taxable property or securities of any kind. "

Subscribed and sworn to this ———— day of ————, 189.

1896, ch. 120.

175. The affidavit required to be made by section 174 shall
be made before the proper assessor or other person authorized to
administer oaths, and shall set forth that the return is full, true
and correct to the best of his or her knowledge and belief, and
any person or officer who shall wilfully and corruptly make a
false and fraudulent return, under the provisions of said section
174, shall be deemed guilty of wilful and corrupt perjury, and
upon conviction thereof shall be sentenced to pay a fine not ex-
ceeding five hundred dollars, or imprisonment not exceeding two
years, and thereupon be forever disqualified from being a witness
in any matter or controversy.

Ibid.

176. The several assessors are hereby authorized to administer
the oath or affirmation to any person or officer making the return
prescribed by the preceding sections, for the taking of which
oath or affirmation, no charge shall be made by the assessor; any
assessor who shall accept such return from any person or officer
required to make the same without requiring the oath or affirma-
tion of such person or officer as herein provided, or who shall
make any charge for administering such oath or affirmation shall
be deemed guilty of a misdemeanor, and upon conviction thereof
shall be sentenced to a fine not exceeding five hundred dollars.

Ibid.

177. If any assessor or any taxable person or members of any
copartnership, unincorporated association or company, officer or
stockholder or member of any limited partnership, joint stock
association or corporation shall agree or enter into any agreement
or undertaking, that upon the failure of such taxable person, co-
partnership, unincorporated association, company, limited part-
nership, joint stock association or corporation to make the return
required by section 173 to be made, such assessor shall return a