ART. 81.] LEVY OF TAXES. 1217

wards in the city of Baltimore, which any person may inspect
without fee or reward.
O'Neill v. Va. & Md Bridge Co.. 18 Md. 24.

P. G. L., (1860,) art. 81, sec. 25. 1844, ch. 236, sec. 19. 1874, ch 483, sec 23

24. The said clerks shall transmit to the comptroller, annually,
within thirty days after the annual levy of taxes for the State, &
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. 26. 1844, ch. 236, sec 20. 1874, ch 483, sec. 24.

25. 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.

P. G. L., (1860,) art. 81, sec. 27. 1843, ch 208, sec. 12. 1845, ch. 203, sec. 1.
1872, ch 266. 1874, ch. 483, sec. 25.

26. 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
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.
State v. Milburn, 9 Gill, 103.
77