2130 TESTAMENTARY LAW. [ART. 93

one year, after deducting therefrom the necessary expenses incident to
their office for the same period, shall pay the excess to the treasurer;
and the register of wills of Baltimore city shall pay into the treasury
fill such excess over the sum of thirty-five hundred dollars.

This section referred to in deciding that a register has no right to retain
as additional compensation the commission allowed by law on the taxes on
collateral inheritances, and on commissions of executors and administrators.
Banks v. State. 60 Md. 308.

As to clerks of courts, see art. 17, sec. 11, et seq.

1904. art. 93. sec. 274. 1888. art. 93, sec. 270. 1860, art. 93, sec. 268. 1853, ch. 444,
sec. 23. 1862, ch. 269. Const., art. 15, sec. 1.

277. Every register shall annually return to the comptroller a full
and accurate account, of all his fees, emoluments and receipts, and of
all the expenses incident to his office, and such account shall be ren-
dered under oath, and in such form, and shall be supported by such
proofs as shall be prescribed by the comptroller; and every register
shall render with his accounts of the expenses incident to his office a
list of the clerks employed by him, stating the rate of compensation
allowed to each, and the duties which they severally perform, and also
an account of the sums paid for stationery, official or contingent
expenses, fuel and other things, and stating the purposes for which
said expenses are applied; and in the account of fees there shall be a
separate statement of all those fees charged during the year included
in said account which at the date of said account remain uncollected.

This section referred to in deciding that a register has no right to retain
as additional compensation the commission allowed by law on the taxes on
collateral inheritances, and on commissions of executors and administrators.
Banks v. State. 60 Md. 308.

Ibid. sec. 275. 1888. art. 93. sec. 271. 1860. art. 93, sec. 269.
1853, ch. 444, sec. 5.

278. Any register who shall be guilty of false swearing in taking
the oath required by the preceding section, with the intention to deceive
and defraud the treasury, shall be guilty of perjury.

This section referred to in deciding that a register has no right to retain
as additional compensation the commission allowed by law on the taxes on
collateral inheritances, and on commissions of executors and administrators.
Banks v. State. 60 Md. 308.

Ibid. sec. 276 1888, art. 93, sec. 272. 1860, art. 93, sec. 270. 1853, ch. 444, sec. 6.

279. The official bond of the register of wills of Baltimore city
shall be answerable for the emoluments of his office over and above
the sum of three thousand five hundred dollars; and the official bond
of the several registers of wills of the counties shall be answerable for
the emoluments of their office, respectively, over and above the sum of
three thousand dollars; and every register, upon failure or neglect to
pay or account for the excess over and above said sums shall be sub-
jected to a fine not exceeding one thousand dollars.

This section referred to in deciding that a register has no right to retain
as additional compensation the commission allowed by law on the taxes on