2044 TESTAMENTARY LAW. [ART. 9

which judgment shall be rendered 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.

1888, art. 93, sec. 269. 1860, art.. 93, sec. 267. 1853, ch. 444, sec 1.
Const., art. 3, sec. 45.

273. 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.

Banks v. State, 60 Md. 308.

Ibid. sec. 270. 1860, art. 93, see. 268. 1853, ch. 444, sec. 23.
1862, ch. 269. Const., art. 15, sec. 1.

274. 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
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.