ART. 81] REVENUE AND TAXES. 843

State Auditor.

1904, art. 81, sec. 225. 1902, ch. 257, sec. 217. 1912, ch. 58. 1012, ch. 190,
sec. 217. 1914, ch. 704, sec. 217.

229. There shall be in the Treasury Department a State Auditor
and two (2) Deputy State Auditors to be appointed by the Governor,
Comptroller and Treasurer, or a majority of them, who shall take the
oath prescribed by the Constitution, and shall hold their office for two
years from the date of their qualification and until the appointment
and qualification of their successors. The State Auditor shall receive
a salary of Twenty-five Hundred Dollars ($2,500) per annum, and
each Deputy State Auditor shall receive a salary of Two Thousand
($2,000) per annum, payable monthly, and the Comptroller shall issue
his warrant for the monthly payments of said salaries. The State
Auditor and the Deputy State Auditors shall each give a bond to the
State of Maryland in the penalty of Twenty-five Hundred Dollars
($2,500) condition upon the faithful performance of their duties, the
surety to be approved by the Comptroller. The State Auditor shall
appoint such assistants, at such salaries as he may deem necessary, sub-
ject to the approval of the Comptroller, and the State Auditor shall
also be allowed the sum of Seven Thousand Dollars ($7,000) in each
and every year for the salaries of the assistants and for such expenses
of his office as may be audited by the Comptroller, who shall issue his
warrant for each monthly payment of the salaries of the assistants and
for such an amount of monthly expenses as said Comptroller may allow.
The Deputy State Auditor and all assistants appointed by the State
Auditor shall perform his and their duties under the direction of the
State Auditor.

Ibid. sec. 226. 1902. ch. 257, sec. 218. 1912, ch. 190, sec. 218.
1914, ch. 704, sec. 218.

230. The State Auditor with the aid of the Deputy State Auditors
and the assistants shall on or before the first day of December-in each
and every year make an examination of the books and accounts of all
Clerks of Courts, Eeports, Eegister of. Wills, Sheriffs, State's Attor-
neys, and all Collectors of State Taxes of the State of Maryland,
including the City of Baltimore. He shall also with the aid of the
Deputy State Auditors and the assistants, on or before the first day
of October in each and every year examine the books and accounts of
the State Tobacco Warehouse, and such other accounts of State offices
not herein enumerated as the Board of Public Works may direct. He
shall also with the aid of the Deputy State Auditors and the assistants
on or before the first day of December in each and every year make an
examination of the books and accounts of all Institutions in the State
receiving State aid. He or the Deputy State Auditors shall personally
visit all of the aforesaid offices and institutions at least once a year,
and oftener. if in his judgment it is necessary to do so. 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