186

LAWS OF MARYLAND.

personal property. The State Tax Commissioner shall provide
the said County Commissioners of the several counties of this
State, and the Appeal Tax Court of Baltimore city, with the
necessary books, blanks and schedules for said listing, in the
same manner as he is required to provide the same in this act,
for the year eighteen hundred and ninety-six, and there is
hereby appropriated, the sum of three thousand dollars, or so
much thereof as is necessary to pay for said books, blanks, and
schedules, for the year eighteen hundred and ninety-eight, and
the same amount, or so much thereof as may be necessary, is
hereby appropriated biennially for every second year thereafter.
All the penalties and requirements prescribed in this act, both
as to the owners of property and assessors, Boards of County
Commissioners acting as Boards of Control and Review; Boards
of Control and Review of Baltimore city, and clerks for the
year eighteen hundred and ninety-six, shall be in force and
apply to the assessment and valuation of personal property pro-
vided for in this section for the year eighteen hundred and
ninety-eight, and biennially thereafter. The schedules provi-
ded for in this act, shall be distributed in the year eighteen
hundred and ninety-eight, and every second year thereafter, in
the city of Baltimore, by the police force of said city.

Additional
assessors.

193. The Governor is empowered, without the advice and
consent of the Senate to appoint additional assessors, for Bal-
timore city, for the year eighteen hundred and ninety-six, if
it should be found that the assessors' appointed for said city
under the preceding provisions of this act are not sufficient in
number to perform, in the time prescribed by this act, the
duties required of them by this act.

Taxation of
bonds, etc.

194. All bonds, certificates of indebtedness or evidences of
debt, of whatsoever form made or issued by any public or
private corporation, incorporated by or under the laws of this
State, or of any other State, territory, district or foreign
country, or issued by any State (except the State of Maryland),
territory, district or foreign country, not exempt from taxation
by the laws of this State and owned by residents of Maryland ;
and all certificates of indebtedness issued by any individual or
firm, shall be subject to valuation and assessment to the owner
thereof in the county or city in which such owners may respec-
tively reside; and they shall be assessed and valued according
to the rate of interest therein stipulated to be paid; that is to
say, such of said bonds, certificates of indebtedness or evi-
dences of debt as bear an interest of six per centum, shall be