STATE AUDITOR,
Union Trust Building, Baltimore.

(Terms Expire 1931.)

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

Deputy State Auditor:
Daniel L. Clayland, 3rd . . . - Baltimore

Assistant State Auditors:

Thomas A. Sweeney . . . . . - Baltimore
Howard W. Matthews ... . - - . Baltimore
Thomas J. Dennis . . . . - Baltimore
Joshua W. Miles .. -- Baltimore
John A. Daugherty .. - - - Baltimore
Harry Price ...- ...- - Annapolis
John W. Ennis . . ... ... . Pocomoke City
Arthur W. Boyce ...... ... -. - Salisbury
Milton C. Greer, Jr. .. . ... Baltimore

Secretary-Stenographer:
Kathleen Collins . . . - - Baltimore

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

Upon the taking effect of this Act on June 1, 1929, the terms of
those in office were terminated. All shown above, with the exception
of Milton C. Greer, Jr., were reappointed by the State Auditor to serve
at his pleasure. Mr. Greer is the auditor for oyster packing houses and
was reappointed by the Governor under the law creating his position.

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 ap-
pointed and qualified; but the initial term of the State Auditor, under
this law, begins on the first day of June, 1929, and continues until the
first Monday in May, 1931, and until his successor shall be appointed
and qualified. He shall give bond for $7500 00 for faithful performance
of duties, and shall appoint, with the approval of the Governor, a Dep-
uty State Auditor, who shall give bond for $5000.00 and serve at the
pleasure of the 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, and
shall have, respectively, at least three years and two years accounting
experience at the dates of their appointments. Assistant State Auditors
also shall be appointed by the State Auditor to serve at his pleasure,
shall give bond for $1000.00 each and shall be either ( I ) Certified Pub-
lic 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) graduate of high
school with four-year course (or the equivalent through commercial ex-
perience or otherwise) and (b) graduate of resident school of account-
ing with at least two-year course.

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 Attorneys and Collectors
of State taxes of Maryland, including City of Baltimore; the several
Boards of the County Commissioners and the several County Treasurers
and Collectors, insofar as they affect the collection of the State taxes