REVENUE AND TAXES. 269

or clerk, he shall be deemed guilty of a misdemeanor, and, upon
conviction thereof, shall be subject to a fine of not less than
five hundred dollars, and not more than one thousand dollars,
and may also, in the discretion of the Court, be imprisoned
for a period of time not exceeding six months. Any person
who shall unlawfully and fraudulently alter any entry re-
quired by this Act to be made, with the intent to affect the
assessment of property hereunder, shall be deemed guilty of a
misdemaenor, and, upon conviction, shall be punished by im-
prisonment in the county or city jail for not less than six
months, nor more than one year, or be fined not less than five
hundred dollars, nor more than one thousand, or be both fined
and imprisoned, as aforesaid, in the discretion of the Court.
Any person or officer of a corporation who shall refuse to an-
swer any questions when asked by any assessor, or shall refuse
to be sworn or affirmed when required by any assessor in the
discharge of his official duty, shall be deemed guilty of a mis-
demeanor, and, upon conviction thereof, shall be puinshed by
a fine of not exceeding five hundred dollars, nor less than
fifty dollars, in the discretion of the Court. Any person, or
officer of a corporation who shall wilfullly refuse to return the
schedule required to be made in Section 11 of this Act, or
who shall wilfully refuse to make the affidavit to said schedule
as required to be made in Section 12 of this Act, shall be
deemed guilty of a misdemeanor, and, upon conviction thereof,
shall be punished by a fine not exceeding two thousand dol-
lars, nor less than two hundred dollars, in the discretion 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 pro-
vided in the preceding part of the section, fine and assess
against the defendant, as a part of the penalty for said misde-
meanor, double the amount of taxes that said defendant would
have been required to pay on said property if the same had
been valued and assessed under existing law.

SEC. 26. And be it enacted, That the State Tax Commis-
sioner shall have power to purchase, after due notice by ad-
vertisement, from the lowest responsible bidder, the books,
blanks and stationery, and to employ the clerical labor neces-
sary 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 value of personal property, real 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