Alcoholic Beverage Division:

W. Clinton McSherry . . - Frederick
L. Franklin Purnell . - - - Ocean City
Charles L. Schanberger - - - Pikesville
Clarence A. Wolf --..- .. -.- Baltimore
William C. McDermott Cumberland
G. Murray Phillips .- -- Salisbury
Frank P. Clark - . Silver Spring
Arthur Biggs .. - - Baltimore
Floyd Larmore - - - Baltimore
J. Kensett Pyles.-- - - Annapolis
Eleanor H. Fooks - Annapolis
Anna Douglas Valk - - - - Annapolis
Augusta Melvin - - .. - Annapolis
Kenneth Fooks - -- -- Preston
Emergency Gross Receipts Tax Division:
Daniel L. Clayland, 3rd, Director - - Baltimore
Bessie S. Myers, Secretary - - - Annapolis
Messenger:

J. Phillip Beall Annapolis
The Comptroller is elected by the people for a term of four years
from the third Monday in January next ensuing his election. The
Comptroller appoints all officers in his own office.

The Comptroller Is the head of the Division of Financial Review of
the Finance Department. He is directed to exercise supervision and
direction over the State Auditor, the State Bank Commissioner, the
State Insurance Department, the State Tax Commission and the Cen-
tral Purchasing Bureau.

The Comptroller shall have the general superintendence of the fiscal
affairs of the State; he shall digest and prepare plans for the improve-
ment and management of the revenue, and for the support of the pub-
lic credit; prepare and report estimates of the revenue and expendi-
tures of the State; superintend and enforce the prompt collection of
all taxes and revenue; adjust and settle, on terms prescribed by law,
with delinquent collectors and receivers of taxes and State revenue;
preserve all public accounts; decide on the forms of keeping and stat-
ing accounts; grant, under regulations, prescribed by law, all warrants
for money to be paid out of the Treasury, in pursuance of appropria-
tions by law, and countersign all checks drawn by the Treasurer upon
any bank or banks, in which the moneys of the State may, from time
to time, be deposited; prescribe the formalities of the transfer of
stock, or other evidence of the State debt, and countersign the same,
without which such evidence shall not be valid; he shall make to the
General Assembly full reports of all his proceedings, and of the state
of the treasury department, within ten days after the commencement
of each session; and perform such other duties as shall be prescribed
by law.

An Act of the General Assembly of 1929 providing for a change
in the Constitution which would permit the Comptroller to appoint
deputies with authority to sign warrants and countersign checks was
approved at the November, 1930, election. This authority makes pos-
sible the direct payment of all obligations of the State by the State
Treasury Department and gives the central accounting office of the
State an opportunity to pass upon all vouchers before payment. It had
not been possible to provide for direct payment of all vouchers because
of the impossibility of one man, the Comptroller, being able to sign all
the warrants and checks which would be necessary if this plan were
put into effect. A similar provision was approved for the State Trea-
surer's Office so that the State Treasurer will be authorized to appoint
a deputy, or deputies, to sign checks in payment of State obligations