ARTS. 75 & 75 A] PROCESS—PUBLIC ACCOUNTANT. 1701

serve the same, or cannot do so without force, or personal risk,
the said officer shall leave a copy of such writ or process, if
practicable or permitted, with such person or persons as shall
present themselves, where such writ or process is sought to be
served, and where or whereabout the person on whom the same
is sought to be served shall be; or shall set up such copy upon
the fortress, building or premises aforesaid, or as near thereto
as may be practicable; and shall make return of the facts
accordingly; which return shall to all legal intents, purposes
and effect be equivalent to a return of actual personal service of
such writ or process upon the party named therein.

ARTICLE LXXVA.

PUBLIC ACCOUNTANT.

1. Who shall be styled a certified public accountant. 2 Governor shall appoint a board of examiners; their qualifica- tions end tenure. 3. Annual examinations. Certifi- cates to successful applicants.

4. Fee for examination. Governor may for sufficient cause re- voke certificates. 5 Examination may be waived in favor of certain qualified per- sons. 6. Penalty for violation of this article.

1900, ch. 719, sec. 1.

1. Any citizen of the United States, or person who has duly
declared his intention of becoming such citizen, residing or
having a place for the regular transaction of business in the
State of Maryland, being over the age of twenty-one years and
of good moral character, and who shall have received from the
governor of the State of Maryland a certificate of his qualifi-
cation to practise as a public expert accountant, as hereinafter
provided, shall be styled and known as a certified public
accountant; and no other person shall assume such title, or
use the abbreviation "C. P. A," or any other words, letters or
figures to indicate that the person using the same is such cer-
tified public accountant.