100

LEVY AND COLLECTION OF TAXES. [ART. 11.

a sinking fund for the redemption of the defence or bounty loan;
an annual tax of ten cents on each one hundred dollars, to aid in

Public schools.

the support of the public schools, to be distributed according to law
among the several counties and the city of Baltimore, a tax of
three-fourths of one cent on each one hundred dollars, to meet the
interest and create a sinking fund for the redemption of the Deaf

Deaf arid Dumb
Asylum

and Dumb Asylum loan; a tax of three-fourths of one cent on each
one hundred dollars, to meet the interest and create a sinking fund

Maryland
Hospital loan.

for the redemption of the Maryland Hospital loan, and such other
tax or taxes as may be hereafter from time to time prescribed by
law; and the comptroller of the treasury shall annually levy the
same State taxes on the shares of capital stock of all banks, State
or National, and other incorporated institutions and companies in
this State, the shares of whose capital stock are by law liable to
assessment and taxation.

Id s 22
Clerks to record
account of
property with
alphabetical list
of owners

2 2. 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 within their county or city, and the valuation thereof, and an
alphabetical list of the owners thereof properly arranged according
to the election districts in the several counties, and according to the
several wards in the city of Baltimore, which any person may inspect
without fee or reward.

Id s 23
Clerks to send
assessments to
comptroller
annually

23. 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

Penalty for
neglect

of Baltimore, to a penalty of one hundred dollars for the use of the
State.

Id s. 24
State's attorney
to inform grand
jury of neglect

24. The State's attorney of the county or city shall give infor-
mation of such neglect or refusal to the grand jury of the county
or city, upon being advised thereof by the comptroller

Id s 25
When county or
city authorities
fail to levy State
taxes

25. It shall be the duty of the county commissioners of the
several counties, and mayor and city council of the city of Balti-
more, annually, on or before the third Tuesday of April, to impose
the State taxes prescribed bylaw, and if the county commissioners
of any county, or the mayor and city council of the city of Balti-
more, 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

Governor to
appoint tax
board, who shall
levy

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