266

LAWS OF MARYLAND.

the same shall be considered as the assessment,
and if any person shall give a false or partial ac-
count or statement of any property under his or
her management in his or her possession, with in-
tent that the payment of the just assessment or
rate of tax on any property may he avoided, such
persons shall forfeit a sum not less than fifty nor
more than five hundred dollars.

Abatements
to be granted.

Sec. 12. And be it enacted, That in all cases
where abatements from tax levied under this or
any other Act of the General Assembly shall be
demanded on account of removal of residence from
any one county to any other county of this State,
or to the city of Baltimore, or from the said city to
any county, it shall be the duty of the Board of
Control and Review of said city or the County Com-
missioners of the county, where such abatement

Proviso.

may be claimed, to grant the same; provided, that
the person so claiming shall present an office
certificate signed by the Judges of said Appeal Tax
Court, or by the Commissioners of the county to
which such person shall state that he has removed,
which certificate shall signify that he or she has
actually changed his or her residence, and has been
duly assessed on the books of the same, and the
abatement claim shall thereupon be made to the
amount and no more, certified to by said County
Commissioners or Appeal Tax Court.

Penalty for
evading; as-
sessment.

Sec. 13. And be it enacted, That if any person who
ought to be assessed by virtue of this act, shall by
removing his or her effects from the county or city
where they ought to have been valued, with intent
to escape assessment, or shall by any fraud or de-
vice escape assessment, and the same be proved
before any Justice of the Peace of the county or
city where such person resides, at any time within
one year after the said property ought to have
been valued, every such person shall he charged
in the county or city where he or she is found, with
the sum which he or she ought to have been rated
by this act, and the same shall be collected by the
Collector of the county or city where he or she
shall be found, and such person thereof being con-
victed in the Circuit court of the county in which
he or she may reside, or in the Criminal court of
Baltimore as the case may be, shall forfeit a sum.
not exceeding one thousand dollars.