1702 LAWS OF MARYLAND. [CH. 692

43. The State Auditor, with the aid of the Deputy
State Auditor and the Assistant State Auditors shall on
or before the first day of December in each and every year
make an examination of the books, accounts and reports
of all Clerks of Courts, Registers of Wills, and all Collectors
of State taxes of the State of Maryland, including the City
of Baltimore, and also all county treasurers and fee officers,
and the books and accounts of the several boards of County
Commissioners and of the several county treasurers and
collectors, in so far as they affect the collection of
State taxes, or the assessable basis upon which State taxes
are levied. He shall also, with the aid of the Deputy State
Auditor and the Assistant State Auditors, on or before
the first day of December in each and every year examine
the books and accounts of the Governor's office, the Comp-
troller of the Treasury, the State Treasurer, the Attorney
General and the Clerk of the Court of Appeals, and the
books and accounts of such other State officers, depart-
ments, boards, commissions or institutions not herein enu-
merated as the Comptroller may direct. The Deputy
State Auditor and the Assistants shall report the re-
sults of their examinations and findings to the State
Auditor and to no one else, except by written authority
of the State Auditor. The State Auditor shall on or before
the first day of December in each year, and also at such
other time and times as may be desirable, make a full and
detailed report in writing to the Comptroller of the result
of his examination of the books and accounts of the offices,
departments, boards, commissions, and institutions so ex-
amined by him. It shall be his duty in such reports to
make suggestions as to changes in the conduct of such
offices and institutions, and in the method of keeping the
books and accounts in the offices and institutions examined
by him; and with respect to the adoption of uniform
systems of accounting by such offices and institutions;
and also as to changes in the form of the reports made by
said officers to the Comptroller. The State Auditor shall
also report to the Governor, whenever requested, and when-
ever he shall deem it necessary or desirable so to do. It
shall also be the duty of the State Auditor to report all
violations of the law and of the orders of the Comptroller
in the conduct of such offices and institutions, and in the
keeping of the books and accounts of the offices and insti-
tutions examined by him, to the Comptroller, and to make
such suggestions as to amendments of the laws of the
State as he may deem advisable to protect the interests
of the State. The Comptroller is authorized and directed