1841.

LAWS OF MARYLAND.

CHAP. 23.

If false acco'nt.
be given to for-
feit $1, 000.

and if any person shall give in a false or partial account of
any property under his or her management, in his or her
possession, with intent that the payment of the just assess-
ment, or rate of tax on any property may be avoided, such
person shall forfeit a sum not exceeding one thousand
dollars.

In case any per-
son liable to as-
sessment escape
by removal, &c.

SEC. 14. And be it enacted, That if any person who
ought to be assessed by virtue of this act, shall by remov-
ing his or her effects from the county, district or city where
they ought to have been valued, or shall by any fraud or
device escape, and not be taxed, and the same be proved
before any justice of the peace of the county, district or city
where such person resides, at any time within one year
after the said property ought to have been valued, every
such person shall be charged in the county, district or city
where he or she is found, upon proof thereof, the sum
which he or she ought to have been rated at by this act,
and the same shall be collected from such person by the
collector of the county, district or city, where he or she
shall be found, and such person being thereof convicted in
the county court of the county or district, in which he or
she may reside, or in the city court of Baltimore, as the
case may be, shall forfeit a sum not exceeding one thousand
dollars.

Oath of owner
of personal pro-
perty (except
negroes) to be
sufficient valua-
tion, &c.

SEC. 15. And be it enacted, That if any person when
called on by the assessors to ascertain the quantity,
and appraise the value of his personal property, which
cannot without great inconvenience and delay be as-
sessed by the assessors, other than negroes, to be valued un-
der the provisions of this act, will make oath or affirmation,
and subscribe the same before some of the, said assessors,
that the actual worth of such personal property, other than
negroes as aforesaid, does not exceed the sum to be speci-
fied in such oath or affirmation, in such case the said asses-
sors shall not make or return any other account or valuation
of such personal property, other than negroes, of such per-
son than is specified in such oath or affirmation, and such
person shall not be assessed, rated or taxed upon, or for any
greater amount of such personal property, other than ne-
groes, than is specified in such oath or affirmation.

Valuation of
bank stock held
by nonresidents.

SEC. 16. And be it enacted, That for the purpose of va-
luing the stock of banking and other private corporations
held by non-resident stockholders, it is hereby declared and
understood, that the stock of a banking, insurance, or other
corporation usually termed a monied institution, is situated
at the place at which the principal office for transacting the