700 ARTICLE 56.

conducted or held at any time or place within the State of Maryland sub-
ject to the limitations elsewhere provided by this sub-title. In the conduct

of any investigation or hearing, the Comptroller, or his duly authorized
agent or representative, shall have power to require by subpoena or sum-
mons the attendance and testimony of witnesses, and the production of
any books, accounts, records, papers and correspondence relating to any
matter concerning which the Comptroller is authorized by this sub-title
to determine. The Comptroller or his duly authorized agent or repre-
sentative may sign subpoenas, administer oaths and affirmations, examine
witnesses and receive evidence. In case of disobedience to any subpoena

or of the contumacy of any witness appearing before the Comptroller or
his duly authorized agent or representative, the Comptroller may invoke
the aid of the Circuit Court of any of the Counties or of the Baltimore
City Court. Such court may thereupon issue an order requiring the person
subpoenaed to obey the subpoena or to give evidence or produce books,
accounts, records, papers and correspondence touching the matter in ques-
tion. Any failure to obey such order of court may be punished by such
Court as a contempt thereof.

1935. ch. 188, sec. 72-O.

72-O. No person shall be excused from testifying or producing any
books, papers, records or data in any investigation or upon any hearing
when ordered to do so by the Comptroller or his duly authorized agent or
representative, upon the ground that the testimony or evidence, docu-
mentary or otherwise, may tend to incriminate him or subject him to
criminal penalty, but no such testimony or evidence, documentary or
otherwise, shall be used in any subsequent prosecution against the indi-
vidual supplying the same. No individual so testifying shall be exempt
from prosecution and punishment for perjury committed in so testifying.

1935, ch. 188, sec. 72P.

72P. The Comptroller shall pay into a special account in the General
Treasury to be known as the "State Emergency Relief Fund" all taxes
collected and received by him under the provisions of this sub-title, and
in addition thereto the Treasurer of the State shall pay into said fund an
amount not to exceed three hundred fifty thousand dollars ($350, 000. )
from any surplus in the revenue derived from the State Inheritance Tax
Law which surplus may remain after the creation of the Reserve Fund
and the payment of interest and principal requirements of the Emergency
Bond Issue of 1935 as enacted by Chapter 91, General Assembly of 1935.
The sums so paid into said State Emergency Relief Fund shall be dis-
bursed upon warrant of the Comptroller for the following purposes:

(a) To pay the salaries of such additional employees as the Comptroller
shall find necessary to carry out the provisions of this sub-title and all
other expenses made necessary thereby. The Comptroller with the
approval of the Board of Public Works is hereby authorized to employ
such assistants, deputies, auditors, investigators, clerks, stenographers and