The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1866-04-07

person shall give false or partial account
or statement of any property under his or
her management, in his or her possession,
with intent that the payment of the just AS,
scssmcnt or rate of tax on any property may
be advoided. such person shall forfeit a sum
not less than fifty, or more than five hun lred
dollars.
Section u. And be it enac!5S, That in i'll
cases where attachments from tax levied under
this or any other act otthe General Assembly
shall lie demanded on account OF removal of
residence from any one county to any other
county ofths State, or to the city Baltimore,
or from the said city to any county, it shall be
the duty of the Board of Control and Review
of said city or the County Commissioners of
the county where such abatement may be
c'aiiLcd, to grant the same, provided that the
person so claiming shall present an Office
certificate signed by the Judges of said Ap.
peal Tax Court, or by the COMMISSIONERS of
the County, to which such person shall state
that he has removed, which certificate shall
signify that he or she has actually changed
his Or her residence, and has been d ly as
scssad on the books of the same, and the
abatement claim shall thcreupon be made to
the amount and no more, certified to by said
County Commissioners Or Appeal Tax Court.
Section Is. -1Rd be il enacted. That if any
Of this act, shall, by removing his or her ri.
fleets from the courty or city whore they
ought to have pccn valued with intent to
escape assessment, Of shall by any fraud or
device escape assessment and the same be
proved before any JUST OF the Peace ofthe
county Or city where such person resides. at
any time within one year after the said prop
crty ought to have been valued every such
pers on shall be charged in the county or city
where he or she is found with the sum which
he or she ought to have been rated by this
act. and the same shall be collected by the
Collector of The county or city where he or
she shall be found and such person thereof
being 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.
Sec. II ARD be il enacted, That for the
purpose Of valuug the stock OF banking and
otherprivatc corporation held by non resident
stockholders, it is hereby declared and I'M
dustood that the stock, bonds, certificates
or other evidence Of debt bearing interest of
lanking, insurance, or other corporations
usually termed mOnied institutions are sit
untcd at the place at which the principal of.
flee for transacting the business Of such cor
poration is situated, that the stock of u turn
pike, railroad caral or other improved cor
poraion is situated at the place whore its
principal Office for the transaction of bu.i
ness shall he established if the said office be
within the limits Of this State shall be so
assessed and if not. then the asscssablc
property OF such corporation shall be valued
and assessed IN the county or Counties IN
which it is situated and i'll the city Of Bati
more So lar as it is situated in said city and
thai the stock OF mining, manufacturing and
DINER Ike corporations situated at the place
Were the works of such corporations. urthc
greater Fart is operations shall be con
Quoted, shall be assessed IN like manner.
(Con tHSion neat pcch.)