The Deputy State Auditor and Assistants 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 first of each year (also, at such other times as may be
desirable) the State Auditor makes to the Comptroller, in writing, full
and detailed reports of the results of his examinations of the books
and accounts of the offices, departments, boards, commissions and in-
stitutions examined, with suggestions as to changes in the method of
keeping the books and accounts, the adoption of uniform systems of
accounting, and changes in the forms of reports by said officers to the
Comptroller. The State Auditor also reports to the Governor when
requested and when he deems it necessary and desirable to do so. In
addition, it is the duty of the State Auditor to report to the Comp-
troller all violations of law and orders of the Comptroller in the con-
duct of and in keeping the books and accounts of the offices and insti-
tutions examined by him, and to make such suggestions as to amend-
ments of the laws of the State as he may deem advisable to protect the
interests of the State.

ADMINISTRATOR OF LOAN LAWS

709 Calvert Building, Baltimore-2, Md.
Administrator:
Truman B. Cash. .................... .1947. ................ .Westminster

Deputy Administrator:
John W. Dallam........................................ Baltimore

Chief Supervisor:
Vacancy

Secretary-Stenographer:
Cecelia C. Dean.............................................. Baltimore

Examiners:

Sol Epstein............................................... Baltimore
Barnett L. Silver.......................................... Baltimore
Chapter 741 of the Acts of 1939 abolished the office of Commis-
sioner of Loans and provided for the appointment by the Governor
of an Administrator of Loan Laws, to be under the direction and
supervision of the State Bank Commissioner. However, by Ch. 289
of the Acts of 1941 the office of Administrator of Loan Laws was re-
moved from the supervision of the Bank Commissioner. The salary of
the Administrator of Loan Laws was fixed at $4000.00. Chapter 358 of
the Acts of 1937 as amended by Chapter 741 of the Acts of 1939
specifies the duties of the Administrator and directs that no person,
co-partnership or corporation shall engage in the business of making
loans of money, credits, goods, or things in action, in the amount or
to the value, of $300.00 or less, and charge, contract for or receive a
greater rate of interest than six per centum per annum therefor
without first having obtained a license from the Administrator of
Loan Laws. The cost of maintaining the office is borne by the
licensees operating under the Small Loan Law.

INSTALLMENT SALES DIVISION
Examiners:

Henry W. Forster. ................................................... .Baltimore
Edward W. Parks. ............................................... ..Catonsville