ART. 81] SALE OF STATE'S INTEREST IN PUBLIC WORKS. 577

conviction shall subject the offender to a fine of not less than
fifty dollars nor more than five hundred dollars.

1892, ch. 704.

211. Any warehouseman, custodian or agent paying the tax
on distilled spirits herein provided for shall have a lien upon
the distilled spirits covered by such tax.

Ibid.

212. The reports and returns presented by this sub-title, shall
as far as possible describe the distilled spirits by name, serial
numbers, dates and other convenient identifications.

Ibid.

213. It shall be the duty of the tax commissioner of the State
to devise and prescribe such forms and blanks for reports and
returns as may be needed or useful for carrying out the provis-
ions of this sub-title.

Sale of State's Interest In Works of Internal Improvements
or in Corporations.

1892, ch. 310.

214. Whenever the board of public works in the exercise
of the authority vested in them by the constitution shall deter-
mine to sell the State's interest in any or all works of internal
improvements, whether as a stockholder or as a creditor, or its
interest in any banking corporation, they shall before making
such sale or sales advertise for sealed proposals for the space of
sixty days in such newspapers as they shall think fit, for the pur-
chase of said interest of the State in said work or works of
internal improvement or in said banking corporation or corpora-
tions, and at the time and place named in said advertisement or
advertisements, they shall open the said sealed proposals publicly
in the presence of such persons as shall choose to attend, and if
the price or prices offered by the highest bidder or bidders shall
in their judgment be sufficient, they shall sell the said interest so
offered for sale to. the highest bidder or bidders, and by such apt
and sufficient conveyance or conveyances or other instruments as
the Attorney General shall approve they shall transfer to the
purchaser or purchasers the interest so sold to him or them, but

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