ELECTIONS. 1311

of the person from whom it was received, or ty whom it was promised, the
amount of every expenditure made or promised, or valuable thing given or
promised, or liability of any sort incurred, the name of the person to whom
such expenditure, gift or promise thereof was made or to whom such lia-
bility was incurred, and shall clearly state the purpose for which such
money or property was so expended, given or promised, or for which such
liability was incurred, separating expenditures, gifts and liabilities for
elections and primary elections. Such statement shall also set forth in
detail all unpaid debts and obligations, if any, of such treasurer or
political agent, with, the nature and amount of each, for what purpose
incurred and to whom owing, and if there are no unpaid debts or obliga-.
tions of such treasurer or political agent, such statement shall state such
fact. Every treasurer and every political agent and every person who shall
at any time act as treasurer or political agent, shall keep detailed, full and
accurate accounts in a proper book or books, to be called " Account Books,"
to be provided and preserved by him, of all money or valuable things
received by or promised to, and of all expenditures, disbursements and
promises of payment or disbursements of money or valuable things made by
any political committee, or any of its officers or members, or by any person
acting under its authority, or on its behalf, or by such treasurer or political
agent, and setting forth in such statement and accounts the sum or valuable
thing so received, or disbursed, or promised, as the case may be, and the date
when, the person from whom received or promised, or to whom paid or
promised, as the case may be, and the object and purposes for which such
sum, or other valuable thing, was received, or disbursed, or promised, as
the case may be. Every treasurer and every political agent, as defined by
this sub-title, who shall fail or refuse to make out, verify and file with the
clerk of the Circuit Court the statement required by this section of this
article, or who shall fail to provide, keep and preserve the book or books
of account and the entries and statements therein as aforesaid, or any of
them, shall be guilty of a misdemeanor, and upon conviction thereof shall
be fined not less than three hundred dollars nor more than one thousand
dollars, or imprisoned in jail for not less than thirty days nor more than one
year, in the discretion of the Court. The provisions of this section, includ-
ing the provisions with respect to the time of filing said reports, shall be
mandatory and not directory, and must be strictly performed as above
described. Any money or other thing of value received from any unknown
person or source by any treasurer or any political agent, or other persons
or committee authorized to incur obligations or to pay or defray obligations
or expenses under 'the provisions of this sub-title, shall not be used for
any political purpose whatsoever, but shall be paid by the treasurer, politi-
cal agent, or other person or committee so receiving the same, to the treas-
urer of the State of Maryland, and by him credited to the fund for the
construction or maintenance of State roads.

Accounts of treasurers appointed by state central committee of any party or by
members of any state central committee for any county or Baltimore city and of
sub-treasurers appointed by them, must inform public not only from whom the
money was received, but to whom it was paid and for what purposes. Healy v.
State, 115 Md. 379.