560 REVENUE AND TAXES. [ART. 81.

25. The said clerks shall transmit to the Comptroller annually,
within thirty days after the annual levy of taxes for the State, a
return of the assessments of property in each county and the city
of Baltimore, showing the amount thereof, and the amount placed
in the hands of each collector of such county or city; and for neg-
lecting or refusing to perform this duty, the clerk so neglecting
or refusing shall be subject to presentment, and upon conviction
thereof in the Circuit Court for the county, or the Criminal
Court of Baltimore, to a penalty of one hundred dollars, for the
use of the State.

26. The State's Attorney of the county or city, shall give in-
formation of such neglect or refusal to the grand jury of the
county or city, upon being advised thereof by the Comptroller.

27. If the County Commissioners, and Mayor and City Council
of Baltimore, shall fail to impose the tax herein required on or
before the first day of July in each year, the clerks of the County
Commissioners, or the Register of the city of Baltimore, shall
give notice thereof to the Governor within twenty days after
such failure; and thereupon the Governor shall appoint a tax
board consisting of three persons, in the county or city so fail-
ing, a majority of whom shall have power to act, and whose duty
it shall be forthwith to levy said tax, and place the same in the
hands of the collectors of the tax for such county or city.

28. The clerk of the County Commissioners, or of the Appeal
Tax Court, or Register of the city of Baltimore, shall lay before
the said boards the returns of the assessors, with all corrections
made thereto. And if any clerk or register shall fail to comply
with the provisions of this or the preceding section, he shall be
liable to indictment, and shall forfeit the sum of one thousand
dollars.

29. The clerks of the County Commissioners, and the Register
of the city of Baltimore, shall give notice to the Governor within
the period aforesaid, under the penalty aforesaid, of the actual
levy of the State tax; and if the Governor shall not receive such
notice by the first Monday in September in each year, he shall
appoint tax boards as hereinbefore directed.

30. In appointing such boards, the Governor shall not be
restricted to any particular county, but may take them from any
part of the State.