Alcoholic Beverages Tax Division:
Chief Clerk:
Roger V. Laynor................................... Elkridge

Gasoline Tax Division:
Chief Clerk:
John P. Mannion................................... Baltimore

Income Tax Division:
Chief Clerk:
Robert C. Paxson................................. 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
Department of Budget and Procurement.

The Comptroller shall have general superintendence of the fiscal
affairs of the State; he shall digest and prepare plans for the
improvement and management of the revenue, and for the support of
the public credit; prepare and report estimates of the revenue and
expenditures of the State; superintend and enforce the prompt col-
lection 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 stating accounts; grant under regulations, prescribed by law, all
warrants for money to be paid out of the Treasury, in pursuance of
appropriations by law, and countersign all checks drawn by the Treas-
urer upon any bank or banks, in which the monies of the State may,
from time to time, be deposited; prescribe the formalities of the trans-
fer 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 possi-
ble 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 warrants and checks which would be necessary if this plan
were put into effect. A similar provision was approved for the State
Treasurer's Office so that the State Treasurer will be authorized to
appoint a deputy, or deputies, to sign checks in payment of State
obligations.