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 he 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
Boards of County Commissioners and the several County Treasurers and
Collectors, insofar as they affect the collection of the State taxes or
the assessable bases upon which the State taxes are levied; the Gov-
ernor's office, the Comptroller of the Treasury, the Attorney General
and the Clerk of the Court of Appeals; such other State officers, de-
partments, boards, commissions or institutions not herein enumerated
as the Comptroller may direct; and all institutions in the State receiv-
ing State aid. Either the State Auditor or the Deputy State Auditor
shall personally visit all aforesaid offices and institutions at least once
a year and more often if necessary in his judgment. The Deputy State
Auditor and Assistants shall report the results of their examinations
and findings to the State Auditor and to no one else, except by written
authority of the State Auditor.

On or before December 1st of each year (also at such other times as
may be desirable) the State Auditor shall make to the Comptroller, in
writing, a full and detailed report of the results of his examinations of
the books and accounts of the offices, departments, boards, commissions
and institutions examined, and shall make suggestions as to changes in
the methods of keeping the books and accounts, the adoption of uniform
systems of accounting, and changes in the form of reports by said
officers to the Comptroller. The State Auditor shall also report to the
Governor whenever requested and whenever he shall deem it necessary
and desirable to do so. In addition, it shall be the duty of the State
Auditor to report to the Comptroller all violations of law and orders of
the Comptroller in the conduct of and in keeping the books and accounts
of the offices and institutions examined by him, and to make suggestions
as to amendments of the laws of the State as he may deem advisable to
protect the interests of the State.

BANK COMMISSIONER.
Union Trust Building, Baltimore.

(Term Expires 1935.)

Name. Postoffice.
Bank Commissioner
John J, Ghingher Baltimore
Deputy Bank Commissioner:

John D. Hospelhorn Baltimore
Chief Examiner:
H. Eugene Meeks Baltimore