ALBERT C. RITCHIE, GOVERNOR. 699

County and the Sheriff of Frederick County for the
year beginning January 1, 1934, and ending December
31, 1934, and annually thereafter. The members of the
said Auditing Committee, or a majority thereof, shall in-
stitute such comparisons and make such suggestions, ob-
servations, deductions and criticisms in connection with
and as part of their report as will give the citizens of the
county an intelligent understanding of all receipts and ex-
penditures of public moneys. They shall formulate and
publish in pamphlet form, not later than the first day of
April of each year, a report containing a full, ac-
curate, itemized statement in the minutest detail of all
receipts and disbursements properly grouped and classified.
They shall ask bids from practical printers to print at
least two thousand copies of said report annually, and shall
accept the lowest responsible bid. They shall distribute by
mail not less than one thousand copies to representative
citizens of the county and place the remaining copies of
the report in the office of the County Commissioners of
Frederick County to be distributed in such manner as said
County Commissioners may adopt, and the County Com-
missioners of Frederick County shall pay all costs of
printing and distributing said report.

25. It shall be the duty of said committee, on the second
Monday in January next ensuing their appointment,
to proceed to carefully examine the accounts, vouch-
ers, receipts, and other papers connected with the receipt
and disbursement of the public money by each of the afore-
said boards and officers, except that the accounts of the
Board of County School Commissioners and treasurer
thereof "shall not be audited before February first
of each year, in such manner as to show the true
financial status and condition of each of the said boards
and officers and of the said county; and whenever it shall
be deemed necessary in the judgment of the said commit-
tee, or be required by any five or more respectable tax-
payers of Frederick County, they shall summon such per-
sons as may by them be deemed necessary or be named to
them, requiring them to produce any paper, voucher or
book in their possession relating to the receipt and dis-
bursement of the public money of Frederick County, and
shall have power and authority to administer oaths and
affirmations to the persons so summoned before them, and
shall require them to answer under oath all such questions
as shall be propounded to them by any member of said com-
mittee touching the accounts, vouchers, books and papers