320 LAWS OF MARYLAND. [CH. 158

SECTION I. Be it enacted by the General Assembly of Mary-
land, That Chapter 306 of the Acts of the General Assembly of
Maryland of 1904, entitled "An Act to repeal Section 1 of
Chapter 282 of the Acts of General Assembly of Maryland,
passed at the January session of 1894, entitled 'An Act to pro-
vide for the examination and auditing annually of the accounts
of the Board of County School Commissioners for Caroline
County, the Trustees of the Poor of Caroline County and the
County Treasurer of Caroline County, and to require the ap-
pointment of an auditing committee with full power to summon
and swear witnesses in relation thereto, and to re-enact the same
with amendments' ", be and the same is hereby repealed.

SEC. 2. And be it further enacted, That the Board of County
Commissioners of Caroline County shall, on or before the first
day of July in each and every year, beginning with the first
day of July, 1918, employ a well-known and approved certified
public accountant, whose duty it shall be annually to examine
carefully the accounts, vouchers, books, and papers of the Board
of County School Commissioners and the Treasurer thereof, the
Trustees of the Poor, the County Treasurers and County Com-
missioners for Caroline County.

SEC. 3. And be it further enacted, That the said accountant
on or before the first day of October, 1918, shall report to the
Board of County Commissioners of Caroline County a full,
accurate and complete statement of all receipts and disburse-
ments of public monies, properly grouped and classified, with
such comparisons, suggestions, and criticisms in connection with,
and as a part of, his report as will give the citizens and tax-
payers of Caroline County an intelligent understanding of all
receipts and expenditures of public monies.

SEC. 4. And be it further enacted, That said accountant shall
have power and authority to issue summons for the appearance
before him of any person or persons, firm or corporation, that he
may deem necessary, requiring him, her, them or it to produce
any paper, voucher, book or any other thing in Ms, her, its or
their possession relating to any other matters or thing that may
appear necessary to the said accountant, for the purpose of his
examination and audit, and said accountant shall have power
and authority to administer oaths and affirmations to any person
or persons so summoned before him and shall require him, her, it
or them to answer under oath all such questions as shall be pro-
pounded to him, her, it or them by said accountant touching the