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1892.] OF THE HOUSE OF DELEGATES. 849
of Baltimore city, if the said person shall reside in the
said city, or the said property be located therein, on
or before the fifteenth day of January, in the year
eighteen hundred and ninety-three, and on or before
the same day in every year thereafter ; and every per-
son returning such schedule shall fully and par-
ticularly set forth all personal property owned ox
pobsessed by him not prior thereto returned by him
and which is not then included in his assessment, at
twelve o'clock noon, on the tenth day of January in
the year for which said returns are made. Every
partnership concern, trustee, administrator, guardian,
committee of a lunatic and every agent of any person
not residing or being at that time in the said county
or city, and every person having any manner of title
to, or having possession of, holding or claiming in any
manner anything required to be returned in said
schedule, shall be within the provisions of this sec-
tion, and comply with the same. Whenever property
is owned, held or possessed by more than one person
as administrator, executor, trustee, or in any other
representative capacity, any one of them may make,
sign and return the schedule thereof. Every sched-
ule of co-partnership property shall be signed by at
least one of the members of the partnership. Every
person knowingly signing any schedule containing
any wilfully false statement shall be guilty of a mis-
demeanor, and, upon conviction thereof, shall be fined
not less than one hundred dollars, nor more than one
thousand dollars. No person shall be in any wise ex-
cused for any failure to comply with the provisions of
this section, because he received no form of schedule,
but in such case he shall procure a form and return
his schedule in due time.
The lists provided in this section shall not be open
to public inspection, but shall be liable to be called
for and inspected in any proceeding before the County
Commissioners and Appeal Tax Court, or any Court
of this State, instituted to test the correctness of the
assessment of property to any person in Baltimore
city und the several counties of this State.
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