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). There is no limitation on the num-
ber of terms he may serve. He receives such salary as may be fixed by law. For Fiscal Year 1981, he
will receive a salary of $50,000. He must give his bond and keep his office at the seat of government.
He qualifies on the third Monday in January following his election, but his qualifications to hold office
are not stated either in the Constitution of 1867 or in the Code. The Constitution enumerates his
duties, beginning with the broad mandate to exercise "general superintendence over the fiscal affairs of
the State, preparing plans for the improvement and management of revenue, for the support of the
public credit." More specifically, he is to "preserve all public accounts, and decide on the forms of
keeping and stating accounts;" to "grant, under regulations prescribed by law, all warrants for money
to be paid out of the Treasury;" and to "superintend and enforce the prompt collection of all taxes
and revenues." The Comptroller receives the Legislative Auditor's reports and contacts various depart-
ments to follow the Auditor's recommendations. Jointly with the Treasurer he exercises supervision
over the Central Payroll Bureau. 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 evidence of the State debt and countersigns such papers. He administers and collects the follow-
ing specific taxes: the income tax, both personal and corporate; the retail sales and use taxes; the ad-
missions tax; the motor vehicle fuel tax; the road tax on motor carriers; the State tobacco tax; the
Maryland estate tax; excise taxes on beer, wine, and liquor; and certain franchise taxes. The Comptrol-
ler also administers the Abandoned Property and Dormant Bank Account Laws and collects taxes on