E. LOUIS LOWE, ESQUIRE, GOVERNOR.

1852.

other county of this State, or to the city of Baltimore,
or from the said city to any county as aforesaid, it shall
be the duty of the appeal tax court of said city, or the
county commissioners of the county where such abate-

CHAP. 337.

ment, may be claimed, to grant the same; Provided,

that the person so claiming, shall present an office
certificate, signed by the judges of said appeal tax
court, or by the commissioners of the county, to which
such person shall state that he has removed, which cer-
tificate shall signify that he or she has actually changed
his or her residence, and has been duly assessed on the
books of the same, and the abatement claimed shall
thereupon be made to the amount, and no more, so cer-
tified to by said county commissioners or appeal tax
court.

Proviso.

SEC. 15. And be it enacted, That if any person,
who ought to be assessed by virtue of this act, shall,
by removing his or her effects from the county or city
where they ought to have been valued, or shall, by any
fraud or device, escape assessment, and the statue be
proved before any justice of the peace of the county
or city where such person resides, at any time within
one year after the said properly ought to have been
valued, every such person charged in the county or city
where he or she is found, with the sum which he of
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 or city, where he or she shall be found; and
such person being thereof convicted in the Circuit
Court of the county in which he or she may reside, or
in the Criminal court of Baltimore, as the case may
be, shall forfeit a sum not exceeding one thousand
dollars.

Removal of

effects.

SEC. 16. And be it enacted, That if any person
when called on by the assessors to ascertain the quan-
tity, and appraise the value of his or her personal pro-
perty, which cannot without great inconvenience and
delay be assessed by the assessors, other than negroes,
will make oath or affirmation, and subscribe the same
before some one of the said assessors, that the actual
worth of such personal property, other than negroes, as
aforesaid, does not exceed the sum to be specified
in such oath or affirmation; in such case, the said as-
sessors shall not make or return any other account or
valuation of such personal properly, other than ne-
groes, of such person, than is specified in such oath of
affirmation, and each person shall not be assessed, rated
or taxed upon or for any greater amount of such personal
property, other than negroes, than is specified in such

oath or affirmation.

Personal pro-
perty, other
than negroes.