STATE AUDITOR

Union Trust Building, Baltimore
(Terms Expire 1939.)

Name. Postoffice.
State Auditor:

James L. Benson, B.C.S., C.P.A., LL.B. . Baltimore
Deputy State Auditor:

Arthur C. Meade, C. P. A. - . - Baltimore
Assistants:

Thomas A. Sweeney - - Baltimore
Howard B. Matthews .. --... Baltimore
Charles S. Shaffer, P.A. --. .. - Baltimore
Maude D. Webb, B.C.S. .- . ,- . -- Towson
Arthur V. Wooldridge, B.C.S. . Baltimore
J. W. Sindall, B.C.S. -. -- ... .Baltimore
Arthur E. Depew ..- ...... Dundalk
William N. Bowen. - - - . - Pikesville
Edward E. Johnston, LL.B. .. -- - Baltimore
Frederick T. Bowling, Jr. - - Baltimore
Karl C. J. Hanselmann - - - Baltimore
W. T. Sibbet , .. --.. - . -- Baltimore
*Edgar D. Marine - -- - - . 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 46 to 62, in-
clusive).

The Governor appoints the State Auditor for a term of office be-
ginning on the first Monday in May next ensuing his appointment and
continuing for four years and until his successor is appointed and quali-
fies. The State Auditor appoints a Deputy State Auditor, with the ap-
proval of the Governor, and Assistant State Auditors to serve at his
pleasure. The State Auditor and the Deputy State Auditor are required
to hold valid certificates of the State to practice either as Certified
Public Accountants or Registered Public Accountants; to have, respec-
tively, at least three years and two years of accounting experience at
the dates of their appointments; and to give bond for $10,000.00 and
$6,000 00, respectively, for faithful performance of duties. The Assist-
ant State Auditors are required to give bond for $1,000.00 each and to
be either (1) Certified Public Accountants of Maryland; or (2) Regis-
tered Public Accountants of Maryland; or (3) employes of the State
at June 1, 1929, in the capacity of Deputy or Assistant State Auditors;
or (4) (a) graduates of a high school with a four-year course (or the
equivalent through commercial experience or otherwise) and (b) grad-
uates of a resident school of accounting with at least a two-year course.

All assistants shown above, with the exception of Edgar D. Marine
were appointed by the State Auditor. Mr. Marine is the auditor for
oyster packing houses by appointment of the Governor under the law
creating his position.

The law requires this office to examine annually 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 Boards of County Com-
missioners and the several County Treasurers and Collectors, insofar
as they affect the collection of State taxes or the assessable bases upon

*See the Conservation Department Page 68, for lull account of duties and term
of office