2458 ARTICLE 77.

originally and shall be used for no other purpose; and if said funds have
been used otherwise, they shall be returned and applied as aforesaid.

Requisites of the budget which the county board of education is required by this
section to submit to county commissioners. Meaning of "detail" and " item." The
requirement that county commissioners indicate in writing what items of budget
are denied and their reason for such denial cannot be said to be directory. This
section leaves to discretion of county commissioners not to be controlled by courts,
the allowance of an amount not in excess of 40c. on each $100 of assessable property.
Board of Education Prince George's County v. Prince George's County, 131 Md. 659.

The duty of county commissioners to levy the sum demanded by school commis-
sioners up to fifteen cents on the hundred dollars is imperative. The county com-
missioners cannot withhold any portion of the levy, nor reduce amount. When
mandamus willie. School Commissioners v. Gantt, 73 Md. 523; Worcester County
v. Melvin, 89 Md. 41.

The county school commissioners are proper parties to demand performance by
county commissioners of their duty to levy taxes under sec. 90. Worcester County v.
School Commissioners, 113 Md. 312.

See sec. 205.

An. Code, sec. 27. 1904, sec. 26. 1888, sec. 23. 1872, ch. 377. 1916, ch. 506, sec. 27.

57. Each county board of education shall hereafter provide for at least
an annual audit of its business and financial transactions and of the
accounts of its treasurer by an accountant or accountants, approved by the
state superintendent of schools, and the results of this audit shall be made
public by the county board of education.

This section referred to—see notes to secs. 11, 42 and 72. School Commissioners v.
Morris, 123 Md. 400.

An. Code, sec. 28. 1904, sec. 27. 1888, sec. 24. 1872, ch. 377. 1890, ch. 324. 1904, ch. 584.
1912, ch. 333. 1916, ch. 506, sec. 28.

58. Each county board of education and the Board of School Com-
missioners of the city of Baltimore shall make all the reports required by
the state board of education, and the state superintendent of schools, at such
times, upon such items, and in such form and on such blanks as may be
prescribed by the state board of education and the state superintendent of
, schools.

An. Code, sec. 29. 1904, sec. 28. 1888, sec. 25. 1872, ch. 377. 1892, ch. 341. 1898, ch. 445.

1916, ch. 506, sec. 29.

59. Each county board of education sliall cause to be prepared and
published annually, in the month of November, in sufficient quantities for
distribution among the citizens of the county, an annual report addressed
to the people of the county, covering the condition, current accomplishments
and needs for the improvement of the schools, also a statement of the
business and financial transactions of the board.

When a vacancy exists. If there is no vacancy, there can be no appointment. When
Governor is authorized to fill a vacancy for balance of an unexpired term, such
appointment is not within the state Constitution, art. 2, sec. 11, providing that com-
missions of officers appointed during recess of legislature, shall only continue in force
until end of next session. Unless there is some law to contrary, an officer who is
appointed for a definite term holds over until his successor qualifies. When an
appointment is made to fill a vacancy, the appointee holds in same manner as person
whose place he takes. Ash v. McVey, 85 Md. 126; School Commissioners v. Golds-
borough, 90 Md. 204.