in which the money is borrowed. The Board has power to adopt rules
and regulations, upon recommendation of the Comptroller, covering
matters of business administration in the various departments, insti-
tutions and agencies of the State, including the fixing of uniform rates
of mileage allowance, and the terms and renewals of all bonds fur-
nished by State officials and employees. The sale, lease or transfer
of any property, either real or personal belonging to any State
agency or institution must be approved, and the conveyance signed by
the Board and the highest official of the agency or institution. In
cases where no agency or institution claims the property the Board
shall execute the conveyance. The Board of Public Works also has
custody of the Emergency Appropriation Funds which are used to
supplement the budgets of the agencies and institutions of the State.
The Board of Public Works also has power to authorize the disposal
of the records of any agency or institution of the State, when those
records have not been accepted for storage by the Hall of Records
•Commission (Code 1939 and 1947 Supp., Art. 78A, secs. 1-8B, Acts
1949, Ch. 755).

Expenditures, 1950 . $5,159.64
Appropriation, 1951 7,795,00
Staff: 1.

COMPTROLLER OF THE TREASURY

J. Millard Tawes, Comptroller of the Treasury, 1955
Joseph O'C. McCusker, Chief Deputy Comptroller
John F. Wilson, Deputy Comptroller
Edna O. Williams, Deputy Comptroller
Abbie M. Sullivan, Deputy Comptroller
George E. Gannon, Chief Accountant
Mathew A. Powers, Chief License Inspector
Bernard F. Nossel, Chief, Gasoline Tax Division
Roger V. Laynor, Chief, Alcoholic Beverage Tax Division
Benjamin F. Marsh, Chief, Income Tax Division
Walter E. Kennedy, Chief, Retail Sales Tax Devision
Joseph S. Hogg, Acting Chief, Admissions Tax Division

State Office Building, Annapolis Telephone: Annapolis 2631

The Office of the Comptroller of the Treasury was established in
1851. The Comptroller is elected by popular vote for a term of four
years (Const. 1867, Art. VI, sec. 1). He has general superintendence
over the fiscal affairs of the State, preparing plans for the improve-
ment and management of the revenue, and for the support of the
public credit. The Comptroller's office maintains the central account-
ing office of the State, approving warrants for all money to be paid
out of the Treasury. The Comptroller or his deputies countersign all
checks drawn by the Treasurer upon the deposits of the State. The
Comptroller prescribes the formalities for the transfer, or other evi-
dence of the State debt, countersigning the same. The office of the
Comptroller superintends and enforces the prompt collection of all
taxes and revenue. The office of the Comptroller is further responsible