844 REVENUE AND TAXES. [ART. 81

the result of his examination of the books and accounts of the officers
and institutions 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 institutions and in the method of keeping the books and
accounts in the offices and institutions examined by him; and also as to
changes in the form of the reports made by. said officers to the Comp-
troller. It shall also be the duty of the State Auditor to report all vio-
lations of the law in the conduct of such offices and in the keeping of
the books and accounts of the offices and institutions 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 changes in the conduct of such offices or in the method of keeping
the books and accounts of any offices or institution receiving State Aid
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 in their offices or institutions, 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 examined
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 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.

1904, art. 81, sec. 227. 1902, ch. 257, sec. 219. 1912, ch. 190, 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 him, which, shall be directed to the sheriff of the county or Bal-
timore 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 neg-
lect 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