270 LAWS OF MARYLAND.

State on the warrant of the Comptroller; and the sum of ten
thousand 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.

SEC. 27. It shall be the duty of the County Commissioners
of the several counties of this State, as soon as possible after
the assesements and revisions hereinbefore provided for, or by
them respectively made, to prepare condensed statements, ex-
hibiting under appropriate heads the amounts of the valuation
of property in their respective counties, 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 state-
ment so returned to him under appropriate heads and to make
report thereof to the General Assembly at its next session, to
the end that the said General Assembly shall be fully informed
as to the amount of assessable property in each county of the
State. No person shall be eligible to appointment for the posi-
tion of assessor who at the time of entering upon the perform-
ance of the duties prescribed in this Act shall hold or per-
form the duties of any Federal, State, county or municipal
office of profit or trust within this State, except a director of
any national bank.

SEC. 28. If any person shall, with a view to evade payment
of taxes, fail or refuse to give in to the assessors any bonds,
notes, claims or other evidence 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 an-
num 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 pay-
ment of taxes.

SEC. 29. And be it enacted, That this Act shall not in any
manner affect the gross receipts taxes levied on corporations
for the year 1910 or any preceding year, or the valuation of
property made or existing for the purpose of State, county
or municipal taxation in the year 1910, or the collection of
taxes levied thereon in said year, or in any preceding year;
and that such valuation and assessment for said year 1910
may be increased or diminished, and omitted property be val-
ued and assessed to the owner thereof during such year for
such purposes under the provisions of the General Laws of this
State in force on the first day of January, 1910; and provided
further, however, that nothing in this Act contained shall be
held to discharge or release, impair or affect any irrepealable