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1892.] OF THE HOUSE OF DELEGATES. 1061
and assign proper places in their said respective
counties, and in the City of Baltimore, for the meet-
ings and accommodation of their respective assessors
and Boards of Control and Review during the times
in which they are engaged in performing their respec-
tive duties under this Act
176. That every assessor and member of any Board
of Control and Review shall have power to administer
oaths and take affirmation, and shall require every
person questioned by him to answer under oath or
affirmation, any question concerning the amount,
character, location, value, tenure or proprietorship of
any property or money owne t by himself or any other
person; and any person who shall refuse to answer
any such question when asked by an assessor or mem-
ber of any Boar 1 of Control and Review, in the course
of his official duty, or any person who shall refuse to
be sworn or affirm, when required by any assessor or
member of any Board of Control and Review, in the
course of Ms official duty, shall be deemed guilty of
a misdemeanor, and upon conviction thereof shall be
punished by a fine not exceeding three hundred dol-
lars, or by imprisonment in the county or city jail
for not more than six months, or both, in the discre-
tion of the Court.
177. That the president or other proper offi-
cer of every bank, State or National, located
in this Slate, and of every corporation incor-
porated by or under the laws of this State,
and of every association or company located and doing
business in th s State, whose capital is represented by
shares of stock or shares, shall on or before the first
day of Julv next, make returns on his oath or affirma-
tion and transmit to the County Commissioners of
each county of this State, and to the Appeal Tax Court
of Baltimore city, a list of the stockholders or share-
holders in such bunk, corporation, association or com-
pany, who, respectively residing in the county or city
of Baltimore to which such return is made, so iar as
the place of residence of such shareholders or stock-
holders is known to him or can be discovered by him
upon inquiry, together with the number of shares of
stock or shares held by each of such stockholders or
shareholders; and he shall also make returns of, on
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