1900 REVENUE AND TAXES. [ART. 81

1904, art. 81. sec. 226. 1902, ch. 257, sec. 218.

230. The state auditor shall, on or before the first day of December
in each year, make an examination of the books and accounts of all
clerks of courts, registers of wills, sheriffs and state's attorneys of the
State of Maryland, including the city of Baltimore; he shall also, on
or before the first day of October in each year, examine the books and
accounts of the state tobacco warehouses, and such other accounts of
other state officers not herein enumerated, as the board of public works
may direct. He shall personally visit all of the aforesaid offices at least
once a year, and oftener, if in his judgment it is necessary so to do.
The state auditor shall, on or before the first day of December in each
year, make a full and detailed report in writing to the board of public
works of the result of his examinations of the books and accounts of the
officer so examined by him. It shall be his duty in such annual reports
to make suggestions as to changes in the conduct of such offices and in
the method of keeping the books and accounts in the offices examined
by him, and also as to changes in the form of the reports made by said
officers to the comptroller. It shall also be the duty of the said state
auditor to report all violations of the law in the conduct of such offices
and in the keeping of the books and accounts of the officers examined
by him to the board of public works, and to make such suggestions as to
amendments of the laws of the State as he may deem advisable to pro-
tect the interests of the State. If the suggestions of the state auditor
as to the changes in the conduct of such offices or in the method of
keeping the books and accounts of any office, or as to the form of the
report to the comptroller, are approved by the board of public works,
such board shall forthwith pass an order directing all officers accounting
to the comptroller to adopt and follow such method of conducting their
offices, or of keeping their books and accounts, or making such form of
report, as the case may be. And in case it shall appear from the report
of the state auditor that any officer whose accounts shall have been exam-
ined by him is in default to the State for any sum or sums of money, it
.shall be the duty of the board of public works forthwith to direct the
state's attorney of the county or of Baltimore city to bring action in the
name of the State against such officer and his bond, if any, to recover
said money so due to the State as aforesaid; or the board of public
works may, in their discretion, direct such suit to be brought by the
attorney-general of the State.

Ibid. sec. 227. 1902, ch. 257. sec. 219.

231. The state auditor is hereby authorized and empowered to
require the production before him of the books and accounts of the
said officers and to examine upon oath any officer whose office he is
hereby authorized to examine touching the affairs thereof, or to examine
upon oath any other person as a witness who he may be advised has
important information in regard to the conduct of such office. He shall
have authority to issue process compelling such witness to attend before