1892.] OF THE SENATE. 781

the said Boards of Control and Review, when so as-
sembled in the said several localities, shall proceed to
consider their said respective duties under this Act,
and the instructions of the State Tax Commissioner

and the forms prepared for their respective use, to
the end that their respective duties may be properly
discharged and performed.

175. That it shall be the duty of the County Commis-
sioners of the several counties, and of the Mayor and
City Council of Baltimore, respectively, to provide
and assign proper places in their said, respective
counties, and in the City of Baltimore, for the
meetings and accommodation of their respective as
sessors and Boards of Control and Review during
the times in which they are engaged in performing
their respective 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 answei1 under oath or
affirmation, any question concerning the amount,,
character, location, value, tenure or proprietorship of
any property or money owned 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 Board 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 his 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 State, 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 this State,, whose capital is represented by
shares of stock or shares, shall on or before the first
day of July next, make returns on his oath or affirma-
tion and transmit to the County Commissioners of