GOVERNOR—EXECUTIVE AND ADMINISTRATIVE DEPARTMENTS 1753

2.

The Finance Department.

An. Code, 1924, sec. 88. 1922, ch. 29 (p. 46).

131. The Finance Department is hereby established. It shall comprise
the Treasury Department, as created by the Constitution, and perform
such additional functions as are herein prescribed. The heads of this
Department shall be the Comptroller and the Treasurer, exercising, respec-
tively, the rights, powers, duties, obligations and functions now or herein
or hereafter conferred upon them, respectively, by the Constitution and
laws of the State.

As to the comptroller, see art. 19.

As to the state treasurer, see art. 95.

An. Code, 1924, sec. 89. 1922, ch. 29 (p. 46).

132. The Finance Department shall embrace three Divisions, namely,
(1) the Division of Financial Review and Control, (2) the Division of
Deposit and Disbursement and (3) the Board of Public Works.

An. Code, 1924, sec. 90. 1922, ch. 29 (p. 46).

133. The head of the Division of Financial Review and Control shall
be the Comptroller, who, in addition to the rights, powers, duties, obliga-
tions and function conferred upon him by law as aforesaid, shall also have
and exercise supervision and direction over the officers and governmental
agencies herein mentioned and assigned to this Division.

An. Code, 1924, sec. 91. 1922, ch. 29 (p. 51).

134. The State Tax Commission, constituted and organized as at pres-
ent, shall be assigned to the Division of Financial Review and Control, and,
with respect to its administrative as distinguished from its judical or semi-
judicial functions, shall be under the supervision and direction of the
Comptroller, and shall have and exercise all the rights, powers, duties,
obligations and functions conferred upon it by law.
As to the state tax commission, see art. 81, sec. 167, et seq.

An. Code, 1924, sec. 93. 1922, ch. 29 (p. 52).

135. The head of the Division of Deposit and Disbursement shall be the
Treasurer, exercising, as aforesaid, the rights, powers, duties, obligations
and functions conferred upon him by law.

An. Code, 1924, sec. 94. 1922, ch. 29 (p. 52).

136. The Board of Public Works, composed of the Governor, the
Comptroller and the Treasurer, shall constitute the third Division of the
Finance Department, and shall have and exercise the rights, powers, duties,
obligations and functions now or hereafter conferred by law.
As to the board of public works, see art. 78A.

An. Code, 1924, sec. 95. 1922, ch. 29 (p. 52).

137. All bills or vouchers for merchandise, materials and supplies of
any kind purchased by any of the departments, institutions or other govern-
mental agencies of the State shall be forwarded promptly to the Comp-
troller, for such audit and review as he may deem necessary, and shall be