REVENUE AND TAXES. 2583

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 City to a penalty of one hun-
dred dollars for the use of the State.

An. Code, sec. 27. 1904, sec. 25. 1888, sec. 25. 1844, ch. 236, sec. 20. 1874, ch. 483, sec. 24.

1898, ch. 123, sec. 163.

33. 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 be-
ing advised thereof by the comptroller.

Levy of Taxes.

An. Code, sec. 28. 1904, sec. 26. 1888, sec. 26. 1843, ch. 208, sec. 12. 1845, ch. 203, sec. 1.
1872, ch. 266. 1874, ch. 483, sec. 25.

34. It shall be the duty of the county commissioners of the several
counties and mayor and city council 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 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, shall give notice
thereof to 'the governor, within twenty days after such failure, and there-
upon 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.

This section referred to in construing see. 54—see notes thereto. Findlay v.
Darnall, 143 Md. 296.

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.

An. Code, sec. 29. 1904, sec. 27. 1888, sec. 27. 1844, ch. 236, sec. 15. 1874, ch. 483, sec. 26.

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

An. Code, sec. 30. 1904, sec. 28. 1888, sec. 28. 1845, ch. 203, sec. 1. 1874, ch. 483, sec. 27.

36. 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 sec-
tion, or section 34, he shall be liable to indictment therefor, and upon con-
viction shall be fined not exceeding one thousand dollars.

An. Code, sec. 31. 1904, sec. 29. 1888, sec. 29. 1843, ch. 208, sec. 13. 1874, ch. 483, sec. 28,

37. 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