1804 REVENUE AND TAXES. [ART. 81

hundred dollars to meet the interest and create a sinking fund
for the State building and improvement loan; a tax of two and
seven-eighths cents on each one hundred dollars to meet the
interest and create a sinking fund for the redemption of the
consolidated loan of 1899; 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 State loan of 1902;
and a tax of two cents on each one hundred dollars to meet the
interest and create a sinking fund for the redemption of the
public buildings loan, making an aggregate of twenty-three
and one-half cents on each one hundred dollars; and the
comptroller of the treasury shall levy the same State taxes on
the shares of the capital stock of all banks, State and national,
and other incorporated institutions and companies of this State,
the shares of whose capital stock are liable by law to assess-
ment and taxation.
Faust v. Building Asso., 84 Md. 193.

Record of Property Assessed.

1888, art. 81, sec. 23. 1860, art. 81, sec. 24. 1841, ch. 23, sec. 27.
1874, ch. 483, sec. 22. 1898, ch. 123, sec. 161

23. 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 val-
uation thereof, and an alphabetial list of the owners thereof
properly arranged according to the election districts and the
several wards in the city of Baltimore, which any person may
inspect without fee or reward.

O'Neal v. Va. & Md. Bridge Co , 18 Md. 24. Tasker v. Garrett Co., 82 Md.
154.

Ibid. sec. 24. 1860, art. 81. sec. 25 1844, ch. 236, sec. 19.
1874, ch. 483, sec. 23. 1898, ch. 123, sec. 162.

24. The said clerks shall transmit to the comptroller, annu-
ally, 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 of Baltimore to a penalty
of one hundred dollars for the use of the State.