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 Bnltimore
Arthur E. Depew Dundalk
William N. Bowen Pikcsville
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 Covernor 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 hond for $10,000.00 and
$5,000.00, respectively, for faithful performance of duties. The Assistant
State Auditors are required to give bond ton $1,000.00 each and to he
either (1) Certified Public Aeceuntants of Maryland; or (2) Begistered
Public Accountants of Maryland; or (3) emplovcs of the State at June
1, 1929, in the capacity of Deputy or Assistant State Auditors; on (4)
(a) graduates of a high school with a four-year course (or the equiv-
alent through eomnteieial experience or otherwise) and (1) ) graduates
of a resident school of accounting with at least a two-year course.
All assistants shown above with the exception of Milton C. Crecr,
Jr., were appointed by the State Auditor. Mr. Green is the auditor for
oyster packing houses by appointment of the Governor under the law
creating his position.
Time law requires this office to examine annually the hooks, accounts
and reports of the following: all Clerks of Count, Registers of Wills,
Sheriffs, State’s Attorneys and Collectors of State Taxes of Maryland,
including the City of Baltimore; the several Boards of County Comnns-
sioners and the several County Treasurers and Collectors, insofar as
they affect the collection of State taxes or tIme assessable bases upon
which the State taxes are levied; the Governor’s office, the Comp-
troller of the Treasury, the Attorney General, and the Clerk of the
 
   
Count of Appeals; such other State officers, departments, boards, com

°See the Conservation Department, Page 53, for foil account of duties and
term of office.