972 LAWS OF MARYLAND.

ting Committee without fear, favor or partiality; and if any
person appointed as aforesaid shall for any cause fail to qualify
as aforesaid, or qualifying, shall refuse to act as a member of
the said Auditing Committee, the remaining member or mem-
bers of the said Committee are hereby authorized and empow-
ered to fill said vacancy or vacancies and proceed to the dis-
charge of the duties of said Committee as hereinafter set forth.

SEC. 3. And be it enacted, That it shall be the duty of the
said Committee, on the second Monday next ensuing their
appointment, to proceed to carefully examine the accounts,
vouchers, receipts and other papers connected with the receipts
and disbursements of the public money by each of the afore-
going boards and officers, except that the accounts of the Board
of County School Commissioners and the Treasurer thereof
shall not be audited before August first of each year, in such
manner as to show the true financial status and condition of
each of the said boards and officers of the said county; and
whenever it shall be deemed necessary, in the judgment of the
said Committee, or be required by any five or more respectable
taxpayers of Queen Anne's county, they shall summon such
persons as may be by them deemed necessary, or be named to
them, requiring them to produce any paper, voucher or book
in their possession relating to the receipt or disbursement of
the public money of Queen Anne's county, and shall have the
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 the said Committee touching the
accounts, vouchers, books and papers of any of the said boards
or officers; and in case any person, after being summoned to
appear before said Committee, shall refuse or neglect to attend
in accordance with the requirements of said summons, or shall
refuse or neglect to produce any vouchers, books or paper re-
quired by said summons to be produced, or shall refuse to be
sworn or affirmed, or being sworn or affirmed, shall refuse to
answer, the person so refusing to appear, or neglecting to pro-
duce any vouchers, books or papers, or refusing to be sworn or
affirmed, or refusing to answer, shall be deemed guilty of a
misdemeanor, and upon conviction thereof before any court
of competent jurisdiction, shall, in case of a private citizen, be
fined not exceeding one hundred dollars for each and every re-
fusal to appear, or to produce any vouchers, book or papers
or to answer or be sworn or affirmed, and shall stand com-
mitted until the fines and costs are paid, and in the case of any
of the members of any of the said boards and officers, be fined
not exceeding five hundred dollars or be confined in the county