784 JOURNAL OF PROCEEDINGS [Mar. 18

person may reside, or said property be permanently
located, or to the Appeal Tax Court 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 hun-
dred and ninety-three, and on or before the same day
in every year thereafter; and every person returning
such schedule shall fully and particularly set forth
all personal property owned or possessed 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 section, 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 schedule 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 misdemeanor, and upon conviction.
thereof shall be sentenced to undergo confinement in
the jail or House of Correction for not less than
thirty days and not more than ninety days, and a fine
of not less than one hundred dollars nor more than
five hundred dollars. No person shall be in any wise
excused for any failure to comply with the provisions,
ol 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 schedules
herein provided for shall be returned in the counties
of the State on or before the first day of April, pro-
vided the County Commissioners of any county may
require said returns to be made on or before an earlier-
day than that named herein. Said schedules in Bal-
timore city shall be returned on or before the first day