ART. 81] LEVY OF TAXES. 1805

1888, art 81, sec. 25, 1860, art. 81, sec. 26. 1844, ch 236, sec. 20.
1874, ch. 483, sec. 24. 1898, ch. 123, sec. 163

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.

Ibid. sec. 26. 1860, art. 81, sec. 27. 1843, ch. 208, sec 12. 1845,
ch 203, sec. 1. 1872, ch. 266. 1874, ch. 463, 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 commis-
sioners of any county, or the mayor and city council 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 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. Condon v. Maynard, 71 Md. 606.

Ibid sec. 27. 1860, art. 81, sec. 30. 1844, ch. 236, sec. 15.
1874, ch. 483, sec. 26.

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

Ibid. sec. 28. 1860, art. 81, sec. 28 1845, ch. 203, sec. 1.
1674, ch. 483, sec. 27.

28. 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 section, or section
26, he shall be liable to indictment therefor, and upon convic-
tion shall be fined not exceeding one thousand dollars.

Ibid. sec. 29. 1860, art. 81, sec. 31. 1843, ch. 208, sec. 13
1874, ch. 483, sec. 28.

29. The members of said board shall each receive the sum
of three dollars for each day they may be engaged in the dis-