JAS. BLACK GROOME, ESQUIHE, GOVERNOB. 737

thereof, and an alphabetical list of the owners there-
of properly arranged according to the election dis-
tricts in the several counties, and according to the
several wards in the city of Baltimore, which any
person may inspect without fee or reward.
SEC. 23. The said clerks shall transmit to the
Comptroller annually, within thirty days' after the	Clerks shall transmit.
annual levy of taxes for the State, a return of the as-
sessments 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 neglecting or refusing to perform this duty, the clerk so neglecting or refus-
ing, shall be subject to presentment, and upon con-
viction 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.
SEC. 24. The States' Attorney of the county or	Shall give in-
city shall give information of such neglect or refusal	formation
to the grand jury of the county or city, upon being advised thereof by the Comptroller.
SEC. 25. It shall be the duty of the county com-	Duly of county
missioners of the several counties, and Mayor and	oommissioners
City Council of the city of Baltimore, annually, on
or before the third Tuesday of April, to impose the
State taxes prescribed by law; and if the county
commissioners of any county, or the Mayor and City
Council of the city of Baltimore, shall fail to impose
the said taxes before the first day of July in any
year, the clerk of the said county commissioners or Register of the city of Baltimore, as the case may be,	Give notice
shall give notice thereof to the Governor, within
twenty days after such failure, and thereupon the
Governor shall appoint a tax board of three persons,
in the county or city so failing, a majority of whom
shall have power to act, and whose duty it shall be
forthwith to levy said taxes and place the same in
the hands of the collectors of the tax for such county
or city.
SEC. 26. In appointing such boards, the Governor
shall not be restricted to any particular county, but	Not be re- stricted
may take them from any part of the State.
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