LLOYD LOWNDES, ESQUIRE, GOVERNOR.

a revision thereof be ordered by the proper judicial authorities
as provided in this article. And any assessor, member of a
Board of Control and Review, or County Commissioner acting
as a member of a Board of Control and Review, who shall
violate this provision or permit the same to be violated, shall
be deemed guilty of a misdemeanor, and upon indictment and
conviction, shall be fined not less than fifty, nor more than five
hundred dollars at the discretion of the court; provided, that
nothing in this section shall prohibit the clerks to the County
Commissioners of the several counties, and clerks of the Appeal
Tax Court of Baltimore city from giving the assessment and
valuation of real estate to parties having the right to demand
the same.

233

SEC. 2. And be it enacted, That this act shall take effect
from the date of its passage.
Approved March 30th, 1896.

CHAPTER 143.

AN ACT to add two new sections to Article 81 of the Code
of Public General Laws, title "Revenue and Taxes," to be
designated 201 and 202, to follow Section 200 of said Article,
and to repeal all Acts or parts of Acts, laws or parts of laws,
in conflict with the provisions of this Act, so far as the same
shall be so in conflict.

Effective.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new section be and the same is hereby added to
Article 81 of the Code of Public General Laws, title "Revenue
and Taxes," to follow section 200, and to be designated as
section 201, and to read as follows :

New section

201. All bonds, certificates of indebtedness, or evidence of
debt, in whatsoever form, made or issued by any public of
private corporation, incorporated by this State, or 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, shall be subject to valuation
and assessment to the owner thereof in the county or city in
which such owners may, respectively, reside, and they shall be
assessed at their actual value in the market; and such upon

Taxation of
bonds, etc.