of county commissioners of those counties in which distilleries are situate; and said distiller, owner. or custodian shall also at the same time he makes a delivery report to the tax commissioner make said report in duplicate to the collector or other proper officers designated by law to receive and collect taxes for the county or city in which such distillery is situate, and shall in each case along with said report to the collector, make a remittance and payment of the tax upon such distilled spirits which shall be accounted for by said officer as other State and county taxes are accounted for. 1892, ch. 704. 208. No distiller, owner or custodian of such distilled spirits shall permit the same to go from his possession or control without the report and payment of tax herein before provided for, and any person or persons or corporation violating the provisions of this section shall be proceeded against by the proper officer authorized to receive said taxes by distraint for the entire amount of the taxes assessed for the current year, and thereupon all such taxes shall become and be immediately due and collectible by distraint, together with all costs attending the proceedings and a further penalty of five hundred dollars for each such violation. Ibid. 209. Any person or corporation making any false report or return as to or of the matters herein provided for shall be deemed guilty of a misdemeanor and subject to indictment therefor, and upon indictment and conviction shall be fined not less than one hundred nor more than one thousand dollars for each offense. Ibid. 210. It shall be the duty of all distillers, warehousemen, and others to exhibit all necessary information on oath if required, to the Appeal Tax Court of Baltimore city, the several boards of county commissioners in the respective counties where distilleries are situate, and to any authorized officer proceeding to execute a distraint or to collect the tax imposed under this sub-title; and a failure so to do upon demand made shall be deemed a misdemeanor and subject to indictment, and upon indictment and 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 provisions of this sub-title. New Section added 1900 Ch320. 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 determine 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 purchase of said interest of the State in said work or works of internal improvement or in said banking corporation or corporations, 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 if the highest price or prices shall in their judgment be insufficient they shall have power and it shall be their duty to reject said bid or bids. 1892, ch. 310. 1896, ch. 172. 215. The board of public works are hereby authorized and directed, whenever they shall determine it to be for the best interest of the State to sell the whole or any part of the following State stocks and securities, to wit: Fifty-five hundred shares of the capital stock of the Washington Branch of the Baltimore and Ohio Railroad Company; six hundred shares of the capital stock of the Annapolis Water Company; fifteen hundred and forty-nine shares of the capital stock of the Farmers' National Bank of Annapolis; mortgage of the Northern Central Railway Company to the State of Maryland, securing an annuity of ninety thousand dollars to the said State of Maryland, all now held and owned by the State of Maryland. And in making sale of such stock or securities the said board of public works are directed to proceed as directed in the preceding section. But the said board of public works may exchange any of the said State securities at their actual market value, for an equal amount of the outstanding bonds or certificates of indebtedness of the State of Maryland, and full authority is hereby given them to execute and deliver such transfers or assignments as may be necessary to effect such sale, exchange or transfer. And whenever there shall be any sale or transfer of such State securities by the board of public works, the proceeds thereof shall be applied to the payment and cancellation of a like amount of the outstanding bonds or certificates of debt of the State of Maryland. And whenever any of the outstanding bonds or certificates of debt of the State shall be paid, the same shall be cancelled and entered by designation and number by the treasurer, in the book in his office known as the "treasurer's record of bonds paid and cancelled." And the treasurer and comptroller are hereby directed, during the month of September, and prior to the close of the fiscal year next preceding the meeting of the General Assembly, to charge off on their books of account, all such State bonds and certificates of debt which have been paid or redeemed, so as to reduce the accounts of such bonds and certificates of debt to the amounts then actually outstanding and unpaid, so that the said books, at the time the comptroller's report is made, will show the actual outstanding debt of the State. And the treasurer shall report the same to the next succeeding General Assembly, fully and in detail. And the committee of finance of the Senate and the committee of ways and means of the House of Delegates shall examine said books of the treasurer during the first thirty days 'of the session, and shall burn and destroy all the State bonds and certificates of debt which have been paid, redeemed and charged off as aforesaid, and make report and certificate thereof to the General Assembly, which report shall be printed in the journal of the proceedings of the Senate or House of Delegates. 1892, ch. 310. 216. If after advertising as provided in section 214 for sealed proposals, no such sealed proposals shall be submitted, or if as authorized in said section, they shall reject all of said proposals, they shall be authorized to sell and transfer the State's interest in any or all works of internal improvement and any or all banking corporations at private sale upon the best terms and highest prices which they can obtain therefor. And in making said public or private sale or sales, they shall be authorized to employ such agents to assist them in making said sales to the best advantage as they shall deem necessary to secure the most advantageous sale or sales of the State's said interest, and to pay said agent or agents so employed such compensation for their services as shall be mutually agreed on, such compensation to be paid only out of the proceeds of sales and not otherwise. Ibid. 217. The sum of five hundred dollars is hereby appropriated ont of any money in the treasury not otherwise appropriated for the purpose of defraying the costs and expenses which shall be incurred by the board of public works in carrying this sub-title into effect. ARTICLE LXXXVII. SHERIFFS. 2. Bond of sheriff. Bond of sheriff | 15A. Returns of proceeds of sale by of Calvert county. sheriff. Ratification by court. 1894, ch. 647. 2. He shall also, before he acts as such, give bond to the State 19 of Maryland in the penalty of twenty-five thousand dollars, Ch.45 with security to be approved by two judges of the orphans' court or the judge of the circuit court for his county, if he be elected for a county, or any two judges of the Orphans' Court of Baltimore city, or the judge of the Superior Court of Baltimore city, if he be elected for said city, with condition that he shall well and faithfully execute the office of sheriff of — county or the city of Baltimore, in all things appertaining thereto, and shall well and truly perform all the duties required by law to be by him performed; provided, that the sheriff elected for Calvert county shall be required to give a bond in the penalty of ten thousand dollars, and for no greater sum. 1894, ch. 61. 15 A. Any sheriff may make one or more returns of the proceeds of sale under any fieri facias, attachment or venditioni exponas, where dispute is known to exist as to the distribution of the proceeds of sale, to the circuit court for his county, or to the court in Baltimore city out of which the process issued, and the court may ratify one of the sheriff's returns, or may reject all returns and remand the same to the sheriff for a further return; provided, that any one aggrieved by the decision of the court in ratifying any return may appeal to the Court of Appeals as may now be done from any final decree or order in the nature of a final decree, from a court of equity. |