TESTAMENTARY LAW 3473

dered against any executor or administrator, it shall be his duty to act in
virtue of such appointment, under the penalty of fifty dollars for every
such neglect; and in all cases where a person other than the register of
wills hath been appointed as aforesaid, who shall refuse to act, the register
of wills shall be appointed auditor in the place of the person refusing, and
shall forthwith proceed to discharge the duties thereof, under the penalty
above mentioned. And the said register, and every other person who shall
act as auditor, shall be allowed for his trouble the same fee as the register
is by law entitled to receive for stating an account of the same number of
sides which any statement to be made by him as auditor shall contain, to
be paid by the plaintiff to such auditor, and to be allowed to such plaintiff
in his costs against the executor or administrator as other costs are taxed
against them.

An. Code, 1924, sec. 285. 1912, sec. 276. 1904, sec. 273. 1888, sec. 269. 1853, ch. 444, sec. 1.

Const., art. 3, sec. 45.

287. The registers of wills for the several counties, the emoluments
of whose office shall exceed the sum of three thousand dollars in any one
year, after deducting therefrom the necessary expenses incident to their
office for the same period, shall pay the excess to the treasurer; and the
register of wills of Baltimore City shall pay into the treasury all such
excess over the sum of thirty-five hundred dollars.

This section referred to in deciding that a register has no right to retain as additional
compensation commission allowed by law on taxes on collateral inheritances, and on
commissions of executors and administrators. Banks v. State, 60 Md. 308.

As to clerks of courts, see art. 17, sec. 20, et seq.

An. Code, 1924, sec. 286. 1912, sec. 277. 1904, sec. 274. 1888, sec. 270. 1853, ch. 444, sec. 23.
1862, ch. 269. 1931, ch. 426. Const., art. 15, sec. 1. 1935, ch. 113.

288. Every register shall annually return to the comptroller a full and
accurate account of all his fees, emoluments and receipts, and of all the
expenses incident to his office, and such account shall be rendered under
oath, and in such form, and shall be supported by such proofs as shall be
prescribed by the comptroller; and every register shall render with his
accounts of the expenses incident to his office a list of the clerks employed
by him, stating the rate of compensation allowed to each, and the duties
which they severally perform, and also an account of the sums paid for
stationery, official or contingent expenses, fuel and other things, and
stating the purposes for which said expenses are applied; and in the ac-
count of fees there shall be a separate statement of all those fees charged
during the year included in said account which at the date of said account
remain uncollected; and every such Register of Wills, the emoluments of
whose office shall not amount to the sum of three thousand dollars in any
one year, as aforesaid, may present a statement to the County Commis-
sioners of his county, under oath, showing the net proceeds of his office,
together with a statement of the cost of the necessary record books, sta-
tionery, contingent and office expenses and fuel used in his office up to
the first Monday in June in each year; and the said County Commissioners
are hereby authorized and empowered to pay or levy for the use of said
Register of Wills the amount of said books, stationery, contingent and
office expenses and fuel, as aforesaid; provided, the County Commissioners
of Harford County shall and they are hereby directed to levy for the use
of the Register of Wills of said County, a sum sufficient to reimburse said
Register of Wills for the aforesaid expenses; provided, that the amount so