ART. 81] RECORD OF PROPERTY ASSESSED——LEVY. 1813

This section referred to in deciding that a mortgage tax of eight per cent,
upon the interest covenanted to be paid, was valid. (As to the mortgage tax,
see section 187, et seq.) Faust v. Twenty-third German, etc., Bldg. Assn., 84
Md. 193.

This section referred to in construing section 91—see notes thereto. State
v. Sterling, 20 Md. 515.

As to the public debt, and taxes to be levied to meet the interest on same
and create a sinking fund, see art. 31. See also, art. 95.

As to the state tax for the support of public schools, and the distribution
thereof, see art, 77, sec. 135, et seq.

Record of Property Assessed.

1904, art. 81, sec. 23. 1888, art. 81, sec. 23. 1860, art. 81, sec. 24. 1841, ch. 23,
sec. 27. 1874, ch. 483, sec. 22. 1898, ch. 123, sec. 161.

25. The county commissioners and appeal tax court shall direct
their clerk to enter and record in a book or books to be provided for the
purpose an accurate and fair account of all property of every sort with-
in their county or city and the valuation thereof, and an alphabetical
list of the owners thereof properly arranged according to the election
districts and the several wards in the city of Baltimore, which any
person may inspect without fee or reward.

This section referred to in deciding it to be a matter of importance that
the name or names of the tracts or parcels of land assessed, and the number
of acres in each and the value per acre, should be specified by assessors in
valuing real estate ill the counties. Allegany County v. Union Mining Co.,
61 Md. 551.

The names of the owners of property must be ascertained before the
assessment can be legally made. Taaker v. Garrett County, 82 Md. 154.

Ibid. sec. 24. 1888. art. 81, sec. 24. 1860, art. 81. sec. 25. 1844, ch. 236,
sec. 19. 1874, ch. 483, sec. 23. 1898, ch. 123, sec. 162.

26. 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 neglecting 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.

Ibid. sec. 25. 1888. art. 81. sec. 25. 1860. art. 81, sec. 26. 1844. ch. 236.
sec. 20. 1874, ch. 483, sec. 24. 1898, ch. 123, sec. 163.

27. The state's attorney of the county or city shall give information
of such neglect or refusal to the grand jury of the county or city upon
being advised thereof by the comptroller.

Levy of Taxes.

Ibid. sec. 20. 1888. art. 81, sec. 26. 1860, art. 81. sec. 27. 1843, ch. 208.
sec. 12. 1845. ch. 203, sec. 1. 1872. ch. 266. 1874, ch. 483. sec. 25.

28. It shall be the duty of the county commissioners of the several
counties and mayor and city council of Baltimore, annually, on or