STATE AUDITOR

Union Trust Building, Baltimore

(Terms Expire 1935.)

Name. Postoffice.
State Auditor;
Edmund R. Stewart, C. P. A. Baltimore

Deputy State Auditor:
Daniel L. Clayland, 3rd, C. P. A, Baltimore

Assistants:

Thomas A. Sweeney Baltimore
Howard B. Matthews Baltimore
Charles S. Shaffer Baltimore
Thomas J. Dennis Baltimore
J. A. Dougherty .. Baltimore
J. W. Sindall Baltimore
Arthur E. Depew Dundalk
William N. Bowen Pikesville
Fuller L. Van Horn Baltimore
Richard L. Hardisty _ Baltimore
*Milton C. Greer, Jr. Baltimore

Secretary-Stenographer:
Kathleen Collins Baltimore

The State Auditor's Department was reorganized by the Acts of 1929,
Chapter 226 (Annotated Code, Article 19, Sections 45 to 52, inclusive).

The State Auditor is appointed by the Governor for term of office
beginning on the first Monday in May next ensuing his appointment
and continuing for four years and until his successor shall be appointed
and qualified; but the initial term of the State Auditor, under this law,
began on the first day of June, 1929, and continues until the first
Monday in May, 1931, and until Ilia successor shall be appointed and
qualified. He shall appoint, with the approval of the Governor, a
Deputy State Auditor who shall serve at the pleasure of tile State
Auditor. Both the State Auditor and the Deputy State Auditor shall
hold valid certificates of the State to practice either as Certified Public
Accountants or Registered Public Accountants; they shall have, re-
spectively, at least three years and two years of accounting experience
at the dates of their appointments; and they shall give bond for $10,-
000.00 and $5,000.00, respectively, for faithful performance of duties.
Assistant State Auditors shall also be appointed by the State Auditor
to serve at his pleasure. They shall give bond for $1,000.00 each and
shall be either (1) Certified Public Accountants of Maryland; or (2)
Registered Public Accountants of Maryland; or (3) employed at June
1, 1929, by the State in the capacity of Deputy State or Assistant
Auditor; or (4) (a) graduates of a high school with a four year course
(or the equivalent through commercial experience or otherwise) and
(b) graduates of a resident school of accounting with at least a two-
year course.

All assistants shown above, with the exception of Milton C. Greer,
Jr., were appointed by the State Auditor to serve at his pleasure. Mr.
Greer is the auditor for oyster packing houses by appointment of the
Governor under the law creating his position.

The law requires this office on or before December 1st of each year
to examine the books, accounts and reports of the following: all Clerks
of Court, Registers of Wills, Sheriffs, State's Attorneys and Collectors
of State taxes of Maryland, including the City of Baltimore; the several

* See the Conservation Department, Page 53, for full account of duties and
term of office.