1814 REVENUE AND TAXES. [ART. 81

before the third Tuesday of April, to impose the state taxes prescribed
by law; and if the county commissioners of any comity, or the mayor
and city council of Baltimore, shall fail to impose the said taxes before
the first day of July in any year, the clerk of the said county commis-
sioners or register of the city of Baltimore, as the case may be, shall
give notice thereof to the governor, within twenty days after such fail-
ure, 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.

For cases involving the acts of 1841, ch. 23, and 1843, ch. 208, see State v.
Milburn, 9 Gill, 98; Milburn v. State, 1 Md. 16.

Cited but not construed in Condon v. Maynard, 71 Md. 606.

1904, art. 81, sec. 27. 1888, art. 81, sec. 27. 1860, art 81, sec. 30. 1844, ch. 236,

sec. 15. 1874, ch. 483, sec. 26.

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

Ibid. sec. 28. 1888, art. 81, sec. 28. 1860. art. 81, sec. 28. 1845, ch. 203,
sec. 1. 1874, ch. 483. sec. 27.

30. 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 said assessors, with all corrections made thereto :
and if any clerk or register shall fail to comply with the provisions of
this section, or section 28, he shall be liable to indictment therefor, and
upon conviction shall be fined not exceeding one thousand dollars.

Ibid. sec. 29. 18S8. art. 81, sec. 29. 1860. art. 81. sec. 31. 1843, ch. 208,
sec. 13. 1874, ch. 483, sec. 28.

31. The members of said board shall each receive the sum of three
dollars for each day they may be engaged in the discharge of their
duties, not exceeding twenty days, to be levied by them on the county
or city for which they may be appointed, and collected for their use by
the collector of state taxes thereof.
See notes to sec. 73.

Ibid. sec. 30. 1888, art. 81, sec. 30. 1860. art. 81, sec. 32. 1841, ch. 23,
sec. 54. 1874. ch. 483, sec. 29.

32. The clerks of the county commissioners and the register of the
city of Baltimore shall, immediately after the imposition of a tax for
the use of the State, transmit by mail to the comptroller a certificate
stating that such tax was imposed and the date of the imposition thereof,
the amount of the assessable property liable thereto, and the name or
names of the collector or collectors thereof, with a copy of his or their
bond or bonds, together with their postoffice address.