TESTAMENTARY LAW. 2971

register of wills of Baltimore city shall pay into the treasury all such
excess over the sum of thirty-five hundred dollars.

This section referred to in deciding that a register has no right to retain as addi-
tional compensation commission allowed by law on taxes on collateral inheritances,
and on commissions of executors and administrators. Banks v. State, 60 Md. 308.
As to clerks of courts, see art. 17, sec. 13, et seq.

An. Code, sec. 277. 1904, sec. 274. 1888, sec. 270. 1853, ch. 444, sec. 23. 1862, ch. 269.

Const., art. 15, sec. 1.

286. Every register shall annually return to the comptroller a full and
accurate account of all his fees, emoluments and receipts, and of all the
expenses incident to his office, and such account shall be rendered under
oath, and in such form, and shall be supported by such proofs as shall be
prescribed by the comptroller; and every register shall render with his
accounts of the expenses incident to his office a list of the clerks employed
by him, stating the rate of compensation allowed to each, and the duties
which they severally perform, and also an account of the sums paid for
stationery, official or contingent expenses, fuel and other things, and
stating the purposes for which said expenses are applied; and in the ac-
count of fees there shall be a separate statement of all those fees charged
during the year included in said account which at the date of said account
remain uncollected.

See notes to sec. 285.

An. Code, sec. 278. 1904, sec. 275. 1888, sec. 271. 1853, ch. 444, sec. 5.

287. Any register who shall be guilty of false swearing in taking the
oath required by the preceding section, with the intention to deceive and
defraud the treasury, shall be guilty of perjury.
See notes to sec. 285.

An. Code, sec. 279. 1904, sec. 276. 1888, sec. 272. 1853, ch. 444, sec. 6.

288. The official bond of the register of wills of Baltimore city shall
be answerable for the emoluments of his office over and above the sum of
three thousand five hundred dollars; and the official bond of the several
registers of wills of the counties shall be answerable for the emoluments
of their office, respectively, over and above the sum of three thousand dol-
lars ; and every register, upon failure or neglect to pay or account for the
excess over and above said sums shall be subjected to a fine not exceeding
one thousand dollars.

See notes to sec. 285.

An. Code, sec. 280. 1904, sec. 277. 1888, sec. 273. 1853, ch. 444, sec. 4. 1892, ch. 409.

1906, ch. 33.

289. The comptroller shall, from time to time, limit and fix the num-
ber and compensation of assistant clerks or deputies to be employed by
any such register, and no account for compensation for services of any
assistant clerk, deputy or other person employed in performing any of
the duties pertaining to the office of any such register shall be allowed
until such assistant, deputy or other person employed shall have certified