CAROLINE COUNTY. 1533

paid and drawn to the Commissioners of Caroline County, the notes to bear
interest from the day of the sale and to be secured to the satisfaction of
said Commissioners, and the money thus received, and as the same is re-
ceived, shall be by said Commissioners paid over to the Treasurer of Caro-
line County to be placed with the general fund of said county.

AUDIT OF ACCOUNTS.

1894, ch. 282. 1904, ch. 306. 1918, ch. 158, sec. 2.

16. The Board of County Commissioners of Caroline County shall, on

or before the first day of July in each and every year, beginning with the
first day of July, 1918, employ a well-known and approved certified pub-
lic accountant, whose duty it shall be annually to examine carefully the
accounts, vouchers, books, and papers of the Board of County School Com-
missioners and the Treasurer thereof, the Trustees of the Poor, the County
Treasurers and County Commissioners for Caroline County.

1918, ch. 158, sec. 3.

17. The said accountant on or before the first day of October, 1918,
shall report to the Board of County Commissioners of Caroline County a
full, accurate and complete statement of all receipts and disbursements of
public monies, properly grouped and classified, with such comparisons,
suggestions, and criticisms in connection with, and as a part of, his report
as will give the citizens and taxpayers of Caroline County an intelligent
understanding of all receipts and expenditures of public monies.

1918, ch. 158, sec. 4.

18. Said accountant shall have power and authority to issue summons
for the appearance before him of any person or persons, firm or corpora-
tion, that he may deem necessary, requiring him, her, them or it to pro-

duce any paper, voucher, book or any other thing in his, her, its or their
possession relating to any other matters or thing that may appear necessary
to the said accountant for the purpose of his examination and audit, and
said accountant shall have power and authority to administer oaths and
affirmations to any person or persons so summoned before him and shall
require him, her, it or them to answer under oath all such questions as
shall be propounded to him, her, it or them by said accountant touching the
accounts, vouchers, books, papers, proceedings or any other thing pertain-
ing to said Board of County School Commissioners and Treasurer thereof
for Caroline County, the Trustees of the Poor of Caroline County, and the
County Treasurers and County Commissioners for Caroline County, and
in case any person or persons after being summoned to appear before said
accountant shall refuse or neglect to attend in accordance with the require-
ments of said summons or shall refuse to be sworn or affirmed, or being
sworn or affirmed shall refuse to answer, the person so refusing shall be

deemed guilty of a misdemeanor, and upon conviction thereof, before any

Court of competent jurisdiction, shall be fined not to exceed one hundred