REVENUE AND TAXES. 2677

An. Code, sec. 227. 1904, sec. 223. 1892, ch. 704, sec. 9.

238. The reports and returns required by this- sub-title shall as far as
possible describe the distilled spirits by name, serial numbers, dates and
other convenient identifications.
See notes to sec. 229.

An. Code, sec. 228. 1904, sec. 224. 1892, ch. 704, sec. 10.

239. It shall be the duty of the tax commission of the State to devise
and prescribe such forms and blanks for reports and returns as may be
needed or useful for carrying out the provisions of this sub-title.
See notes to sec. 229.

State Auditor.

An. Code, sec. 229. 1904, sec. 225. 1902, ch. 257, sec. 217. 1912, ch. 58. 1912, ch. 190, sec. 217.
1914, ch. 704, sec. 217. 1922, ch. 29, sec. 229 (p. 47).

240. There shall be a State Auditor and two Deputy State Auditors,
all to be appointed by the Governor, who shall be assigned to the Division
of Financial Review and Control, shall take the oath prescribed by the
Constitution, and shall hold their offices for four years from the date of
their appointment and qualification and until the appointment and quali-
fication of their successors, their terms beginning on the first Monday of
May succeeding their appointment, except that the said officials first ap-
pointed under this Act shall be appointed and their terms begin when the
Act takes effect, and they shall hold office until the first Monday of May,
1924, and until their successors shall qualify. The State Auditor shall
receive a salary of $3,600 per annum, and each Deputy State Auditor
shall receive the salary provided in the Budget. 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) conditioned
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, subject to the approval of the
Comptroller and to the provisions of the budget. The State Auditor and
his Deputies, under the supervision and direction of the Comptroller,
shall have and exercise all the rights, powers, duties, obligations and
functions conferred upon him or them by law.

An. Code, sec. 230. 1904, sec. 226. 1902, ch. 257, sec. 218. 1912, ch. 190, sec. 218.
1914, ch. 704, sec. 218. 1916, ch. 587, sec. 230. 1922, ch. 29, sec. 230 (p. 47).

241. 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, accounts and reports
of all Clerks of Courts, Registers of Wills, Sheriffs, State's Attorneys,
and all Collectors of State Taxes of the State of Maryland, including the
City of Baltimore, and also all county treasurers and fee officers, and the
books and accounts of the several boards of County Commissioners and
of the several county treasurers and collectors, in so far as they affect the
collection of State taxes, or the assessable basis upon which State taxes