1402 TESTAMENTARY LAW. [ART. 93.

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 regis-
ter, 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.

P. G L., (1860,) art. 93, sec 267 1853, ch 444, sec 1 Const., art 3, sec. 45

269. The registers of wills for the several counties, the emolu-
ments 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.

Ibid, sec 268 1853, ch 444, sec. 23. 1882, ch 269. Const., art. 15, sec. 1.

270. Every register shall annually return to the comptroller-
a full and accurate account of all his fees, emoluments and re-
ceipts, 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 comp-
troller ; 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 account 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