first Monday in May succeeding their appointment, except that the
present officials appointed under the terms of the Reorganization Act
hold office until the first Monday in May, 1924, or until their successors
shall qualify. Assistants are appointed by the Auditor subject to the
approval of the State Comptroller.

The law requires this office to audit the books and accounts of all
Clerks of Courts, Registers of Wills, Sheriffs, State's Attorneys, Col-
lectors of State taxes of the State of Maryland, including the city of
Baltimore, County Treasurers, Fee Officers, Boards of County Commis-
sioners, insofar as they affect the collection of State taxes or the assess-
able basis upon which State taxes are levied. Also the State Tobacco
Warehouse, all institutions receiving State aid, and such other books
and accounts of State officers, departments, boards, commissions or
institutions as the Comptroller may direct.

in addition, the State auditor is also required by law to make on
or before December 1st in each year a full and detailed report to the
Comptroller of the result of the examinations of the books and accounts
of the offices, departments, boards, commissions and institutions exam-
ined by him. it shall also be his duty to make suggestions as to
changes in the conduct of such offices and institutions and in their
method of keeping the books and accounts and with respect to the
adoption of uniform systems of accounting and as to changes of the
forms of reports made by such officers to the Comptroller.

BANK COMMISSIONER.
Union Trust Building, Baltimore.

(Term Expires 1927.)

Name. Postoffice.

Bank Commissioner;
George W. Page...................................................... Baltimore

Deputy Bank Commissioner:
John 1). Hospelhorn... ............................... .......................Baltimore

Senior Examiner:
William J. Gerbig...............................................Baltimore

Senior Examiner:
William J. Barrett, Jr....................................'.............Baltimore

Senior Examiner:
Arthur C. Merriam, Jr......................................................Baltimore

Senior Examiner:
Thomas H. Sherman........................................Baltimore

Senior Examiner:
Charles L, Hobbs........................................ .................Baltimore

Junior Examiner:
Joseph M. Harvey.................................................Baltimore

Junior Examiner:
Schell W. Mitzel......................................................................................................Baltimore