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.

The Maryland Income Tax Law of 1937 became effective May 18,
1&37 and imposes a tax to be administered by the Comptroller at the
rate of one-half of one per cent on net income (less personal exemp-
tions in the case of individuals), as defined in. the Act, derived during
the calendar years 1937 and 1938. The tax is imposed upon residents
of Maryland, non-residents of Maryland deriving income from sources
in Maryland, domestic corporations and foreign corporations doing
business in Maryland, and fiduciaries. The proceeds from the tax are
required to be paid by the Comptroller into the State Fund for Aid
to the Needy.

STATE AUDITOR
Union Trust Building, Baltimore

(Terms Expire 1939.)

Name. Postoffice.
State Auditor:

James L. Benson, B.C.S., C.P.A., LL.B.......................................................Baltimore
Deputy State Auditor:
Arthur C. Meade, C. P. A., LL.B...........................................................................Baltimore

Assistants:

Thomas A. Sweeney..............................................................................................................................Baltimore
Howard B. Matthews.................................................................................................................................................Baltimore
Charles S. Shaffer, P.A................................................................................................................Baltimore
Maude D. Webb, B.C.S.................................................................................................................... ..........Towson
Arthur V. Wooldridge, B.C.S...............................................................................................Baltimore
Clarence Hildreth, B.C.S., P.A............................ .................................................................Baltimore
M. S. Brown......................................... ..............................................................................................................................Relay
J. W. Sindall, B.C.S......................................................................................................................Baltimore
Arthur E. Depew.....................................................................................................................................Dundalk
William N. Bowen.......................................................................................................................................Pikesville
Edward E. Johnston, LL.B...............................................................................................Baltimore
Frederick T. Bowling, Jr....................................................................................................................Baltimore
W. T. Sibbet........... ...................................................... ..................................................................... ...Baltimore
F. T. Benson.................................................................................................................................................Baltimore
*Edgar D. Marine...................................................................................................................Baltimore

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

*See the Conservation Department, Page 80, for full account of duties and term
of office.