KENT COUNTY. 3159

without fear, favor or partiality; and if any person appointed as afore-
said shall for any cause fail to qualify as aforesaid, or qualifying, shall
refuse to act as a member of the said auditing committee, the remaining
member or members of the said committee are hereby authorized and
empowered to fill said vacancy or vacancies and proceed to the discharge
of the duties of said committee as hereinafter set forth.

1904, ch. 675, sec. 3.

34. It shall be the duty of the 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
receipts and disbursements of the public money by each of the aforegoing
boards and officers, except that the accounts of the Board of County School
Commissioners and the treasurer thereof shall not be audited before Au-
gust 1 of each year in such manner as to show the true financial status
and condition of each of the said boards and officers 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
Kent County, they shall summons such persons as may be by them deemed
necessary, or be named to them, requiring them to produce any paper,
voucher or book in their possession relating to the receipt or disbursement
of the public money of Kent County, and shall have power and authority
to administer oaths and affirmations to the persons so summoned before
them, and shall require them to answer under oath all such questions as
shall be propounded to them by any member of the said committee touch-
ing the accounts, vouchers, books and papers of any 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, books or paper required by said summons to be produced, or
shall refuse to be sworn or affirmed, or being sworn and affirmed shall
refuse to answer, the person so refusing to answer shall be deemed guilty
of a misdemeanor and upon conviction thereof before any court of com-
petent jurisdiction, shall, in case of a private citizen, be fined not exceed-
ing one hundred dollars for each and every refusal to answer or be sworn
or affirmed, and shall stand committed until the fines 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 im-
prisoned at the discretion of the court, and if fined only, shall stand com-
mitted until the fines and costs are paid; the fines to be paid to the County
Treasurer for the benefit of the county.

1904, ch. 675, sec. 4.

35. 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