184

LAWS OF MARYLAND.

guilty of a misdemeanor, and upon conviction thereof, shall be
punished by a fine of not exceeding tive hundred dollars, nor
less than fifty dollars, in the discretion of the court. Ant
person, or officer of a corporation, who shall willfully refuse
to return the schedule required to be made in section 173 of
this act, or who shall willfully refuse to make the affidavit to
said schedule as required to be made in section 174 of this
act, shall be deemed guilty of a misdemeanor, and upon con-
viction thereof, shall be punished by a fine not exceeding two
thousand dollars, nor less than two hundred dollars, in the dis-
cretion of the court; and the jury, in the trial of said case,
shall ascertain from the evidence which may be offered for
their consideration the amount, if any, of the property owned
by the defendant and not taxed, and the jury shall, in addition
to the fines provided in the preceding part of the section, fine
and assess against the defendant, as a part of the penalty for
said misdemeanor, double the amount of taxes that said defen-
dant would have been required to pay on said property, if the
game had been valued and assessed under existing law.

Purchase of
stationery.

189. The State Tax Commissioner shall have power to pur-
chase, after due notice by advertisement, from the lowest
responsible bidder, the books, blanks and stationery, and to
employ the clerical labor necessary in his office for the due
execution of the provisions of this act. The said books,
blanks and schedules shall be so made, prepared and ruled
as to show separately the different descriptions and values of
personal property, real property and bonds, stocks and other
securities therein set forth; and the costs of such books, blanks
and stationery and clerical labor aforesaid shall be paid by the
Treasurer of the State on the warrant of the Comptroller;
and the sum of seven thousand five hundred dollars or so
much thereof as may be necessary, is hereby appropriated
out of any moneys in the treasury not otherwise appropriated,
for the payment of the same.

Statements to
be sent to
tax commis-
sioner.

190. It shall be the duty of the County Commissioners of
the several counties of this State, and of the Appeal Tax Court
of Baltimore city, as soon as possible after the assessments and
revisions hereinbefore provided for, or by them, respectively
made, to prepare condensed statements, exhibiting under appro-
priate heads, the amounts of the valuation of property in their
respective counties, and in the city of Baltimore, and to deliver
said statements to the Tax Commissioner of this State; and it
shall be the duty of the said Tax Commissioner, to collate the
statement so returned to him under appropriate heads, and to