1886 REVENUE AND TAXES. [ART. 81

keeping of the books and accounts of the officers examined by
him to the board of public works, and to make such sugges-
tions as to amendments of the laws of the State as he may
deem advisable to protect the interests of the Stale. If the
suggestions of the State auditor as to the changes in the con-
duct of such offices or in the method of keeping the books and
accounts of any office, or as to the form of the report to the
comptroller, are approved by the board of public works, such
board shall forthwith pass an order directing all officers
accounting to the comptroller to adopt and follow such method
of conducting their offices, or of keeping their books and
accounts, or making such form of report, as the case may be.
And in case it shall appear from the report of the State auditor
that any officer whose accounts shall have been examined by
him is in default to the State for any sum or sums of money,
it shall be the duty of the board of public works forthwith to
direct the State's attorney of the county or of Baltimore city
to bring action in the name of the State against such officer
and his bond, if any, to recover said money so due to the State
as aforesaid; or the board of public works may, in their dis-
cretion, direct such suit to be brought by the attorney general
of the State.

1902, ch. 257, sec. 219.

227. The State auditor is hereby authorized and empow-
ered to require the production before him of the books and
accounts of the said officers and to examine upon oath any
officer whose office he is hereby authorized to examine touch-
ing the affairs thereof, or to examine upon oath any other
person as a witness who he may be advised has important
information in regard to the conduct of such office. He
shall have authority to issue process compelling such witness
to attend before him, which shall be directed to the sheriff of
the county or Baltimore city where such witness resides, and
it shall be the duty of such sheriff to serve such process
promptly, and the cost of the same shall be paid by the State.
Any such officers who shall refuse to allow an examination of
all the books and accounts of their offices, and any witness
duly served with process as aforesaid, who shall refuse or
neglect to appear before the State auditor, or shall refuse to
answer upon oath touching the conduct of such offices, or as
to the books and accounts of said offices shall on indictment
and conviction thereof, be fined not less than one hundred nor
more than one thousand dollars, in the discretion of the court ;