PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 377

accounts of the said officers and to examine upon oath any
officer whose office he is hereby authorized to examine touching
the affaire thereof, or to examine upon oath any other person
as a witness who he may be advised has important informa-
tion in regard to the conduct of such office. He shall Lave
authority to issue process compelling such witness to attend
before him, which shall be directed to the sheriff of the county
or Baltimore City, where such witness resides, and it shall be
the duty of such sheriff to serve such process promptly; and
the cost of the same shall be paid by the State. Any such
officers who shall refuse to allow an examination of all the
books and accounts of their offices, and any witness duly served
with process as aforesaid, who shall refuse or neglect to appear
before the State Auditor or shall refuse to answer upon oath
touching the conduct of such offices, or as to the books and
accounts of said offices, shall, on indictment and conviction
thereof, be fined not less than one hundred dollars ($100) nor
more than one thousand dollars ($1,000) in the discretion of
the Court; provided, however, that the examination of the
books shall be made in the offices of the different officers whose
books are to be examined, and the Deputy State Auditor under
the direction of the State Auditor shall have the same power
as herein enumerated for the State Auditor.

220. In case the State Auditor shall fail to make the
annual report herein provided for, or shall in other respects
wilfully fail or neglect to perform the duties herein provided
for. He may be removed from office by said Board of Public
Works, or a majority of them. In the event of the death,
resignation, refusal to act; or removal of the State Auditor or
Deputy State Auditor the Board of Public Works will have the
authority to fill such vacancy.

221. Any institution in this State receiving State aid shall
at all times keep their books and accounts open to inspection
by the State Auditor or Deputy State Auditor at any time
he applies for examination of the same. They shall also fur-
nish him an account upon his demand showing receipts of
State aid and disbursements of money received from the State.

SEC. 2. And be it enacted, That this act shall take effect
from the date of its passage.

Approved April 8, 1912.