STATE TREASURER.

Hooper S. Miles, Treasurer, 1951
Charles M. Speicher, Chief Deputy
Clarence M. Taylor, Assistant Chief Clerk
State Office Building, Annapolis Telephone: Annapolis 3117.

Under the Constitution of 1776, there were two State Treasurers—
the Treasurer of the Eastern Shore and the Treasurer for the West-
ern Shore. With the adoption of the Constitution of 1851, these two
offices were consolidated. The present Constitution provides that the
Treasurer shall be elected by joint, ballot of both Houses of the Gen-
eral Assembly for a term of four years. The Treasurer is responsible
for depositing each day the money of the State in an 'authorized de-
pository. The Treasurer or his deputy must sign all checks, counter-
signed by the Comptroller, or an authorized deputy, in payment of
all bills on warrant from the Comptroller. The Treasurer's office is-
sues all of the State's bonds or certificates of indebtedness which are
signed by the Treasurer with the counter-signature of the Comp-
troller. The Treasurer is the custodian of the State's insurance and
all stocks, bonds or other investments of the State. A monthly bal-
ance of all State funds held in authorized depositories is published
in a newspaper of Baltimore, and a quarterly report is rendered to
the Comptroller. The Treasurer is also the custodian of such special
funds as may be prescribed by law (Const. 1867, Art. VI, secs.
1,2,4)..

Appropriations: 1948 1946.

General Funds...............................................$172,5l5 $172,018
Staff: 11..

STATE AUDITOR.

Daniel L. Clayland, III, State Auditor, 1951
Michael J. Potthast, Deputy State Auditor
Kathleen Collins, Administrative Assistant
1401 Standard Oil Building, Baltimore 2 Telephone: Lexington 4642.

The office of the State Auditor was created in 1902. The State
Auditor is appointed by the Governor for a term of four years. It is
the duty of the State Auditor's office to examine annually the books of
the following: all clerks of court, Registers of Wills, and collectors
of state taxes of Maryland, including the City of Baltimore, and the
several Boards of County Commissioners and the County Treasurers
and collectors insofar as they affect the collection of state taxes or the
assessable bases upon which state taxes are levied. The agency also
audits and examines annually the books and accounts of the Gov-
ernor's office, the Comptroller of the Treasury, the Attorney General,
and the Clerk of the Court of Appeals; and such other offices, depart-
ments, agencies, boards, commissions, or State institutions as the
Comptroller may direct. On or before December first of each year,
and at such other tiroes as may seem desirable, the State Auditor
submits to the Comptroller full and detailed written reports of the
results of his examinations of the books and accounts of the various
offices and institutions examined, with suggestions as to changes in
the method of keeping the books and accounts, the adoption of uniform.