2398 ARTICLE 11.

1914, ch. 362, sec. 3. 1918 Code, sec. 25.

25. It shall be the duty of said committee, on the second Monday in
July next ensuing their appointment, to proceed to carefully examine the
accounts, vouchers, receipts, and other papers connected with the receipt
and disbursement of the public money by each of the aforesaid boards,
and officers, except that the accounts of the Board of County School Com-
missioners and treasurer thereof shall not be audited before August first
of each year, in such manner as to show the true financial status and
condition of each of the said boards and officers and of the said county;
and whenever it shall be deemed necessary in the judgment of the said
committee, or be required by any five or more respectable taxpayers of
Frederick County, they shall summon such persons as may by them be
deemed necessary or be named to them, requiring them to produce any
paper, voucher or book in their possession relating to the receipt and dis-
bursement of the public money of Frederick County, and shall have power
and authority to administer oaths and affirmations to the persons so sum-
moned before them, and shall require them to answer under oath all such
questions as shall be propounded to them by any member of said com-
mittee touching the accounts, vouchers, books and papers of the said
boards or officers; and in case any person, after being summoned to appear
before said committee shall refuse or neglect to attend, in accordance with
the requirements of said summons, or shall refuse or neglect to produce
any vouchers, book or paper required by said summons to be produced,
or shall refuse to be sworn or affirmed, or being sworn or affirmed shall
refuse to answer, the person so refusing or neglecting shall be deemed
to be guilty of a misdemeanor, and upon conviction thereof before any
court of competent jurisdiction, shall, in case of a private citizen, be
fined not exceeding one hundred dollars, for each and every refusal to
answer or to be sworn or affirmed, and shall stand committed until the
lines and costs are paid; and in case of any of the members of any of
the said boards and officers, be fined not exceeding five hundred dollars
or be confined in the county jail for a period of not more than six months
or be both fined and imprisoned, in the discretion of the court, and if
fined only, shall stand committed unti] the fine and costs are paid; the
fines to be paid to the county treasurer for the benefit of the county.

1914, ch. 362, sec. 4. 1918 Code, sec. 26.

26. The members of the said Auditing Committee shall be allowed
for their services in auditing the accounts of the boards and officers named
in this Act, the sum of four dollars per day each; together with such
expenses for stationery and incidental expenses as the Judges of the
Circuit Court for Frederick County may deem proper to be paid, together
with the costs, if any, of summoning witnesses, and witness fees by the
County Cammissioners of Frederick County.

1914, ch. 362, sec. 5. 1918 Code, sec. 27.

27. It shall be the duty of the said several boards, and they and each
of them are hereby directed and required to notify all persons having