188

LAWS OF MARYLAND.

of dividend be less than six per centum, and at a correspond-
ingly increased valuation, if the rate of dividend is above six
per centum, and such upon which no dividend has been actually
paid during the year preceding such assessment, shall not be
valued and assessed at all.
And all assessors and other tax officials, whose duty it shall
be by law to make or revise assessments or valuations of such
securities as hereinbefore described, shall make such assess-
ments or valuations in accordance with the provisions of this
act, any law to the contrary notwithstanding.

Refusal to
give bonis,
etc., to
assessor.

195. If any person shall with a view to evade the payment
of taxes, fail or refuse to give in to the assessor any bonds,
notes, claims or other evidences of debt which are subject to
assessment and taxation under this act, the same shall not be
recoverable by action at law or suit in equity before any of the
courts of this State, until they have been listed and the tax
paid thereon, with an addition of fifty per centum per annum
from the time the tax accrued and the failure to give in said
bonds, notes, claims or other evidences of debt shall be taken
as prima facie evidence of the intention to so evade payment
of taxes.

Exceptions
and pro-
visos.

SEC. 2. And be it enacted, That this act shall not in any
manner affect the gross receipts taxes levied on corporations
for the year eighteen hundred and ninety-six or any preced-
ing year or the valuation of property, made or existing for the
purpose of State, county or municipal taxation, in the year
eighteen hundred and ninety-six, or the collection of taxes
levied thereon in said year, or in any preceding year; and that
such valuation and assessment for said year eighteen hundred
and ninety-six may be increased or diminished, and omitted
property be valued and assessed to the owner thereof during
such year for such purposes under the provisions of the gen-
eral laws of this State in force on the first day of January,
eighteen hundred and ninety-six; provided, however, that
nothing in this act contained shall be construed to repeal, alter
or affect the provisions of section five, of Article 4, of the
Public Local Laws of Baltimore city, in so far as the same
relate to the mode and measure of assessing and taxing the
real and personal property within the present limits of the
twenty-first and twenty-second wards of Baltimore city, for
city purposes; and provided further, however, that nothing in
this act contained, shall be held to discharge or release, impair, or
affect any irrepealable contract or obligation of any kind what-
soever, existing at the date of the passage of this act, or to