368 LAWS OF MARYLAND.

reasonable notice to all such corporations, system of accounts
to be used by railroad and street railroad corporations, or
other common carriers which are subject to its supervision, or
may classify the said corporations and other carriers and pre-
scribe a system of accounts for each class, and may prescribe
the manner in which such accounts shall be kept. It may also,
in its discretion, prescribe the form of accounts, records and
memoranda to be kept by common carriers, including the ac-
counts, records and memoranda of the movement of traffic, as
well as the receipts and expenditures of moneys. The system
of accounts established by the Commission and the form of
accounts, records and memoranda prescribed by it as provided
shall conform, as nearly as possible, to those from time to time
established and prescribed by the Interstate 'Commerce Com-
mission under the provisions of the Act of Congress entitled
"An Act to Regulate Commerce," approved February fourth,
one thousand eight hundred and eighty-seven, as amended by
the Act approved June twenty-ninth, one thousand nine hun-
dred and six, and amendments thereto. The Commission shall
at all times have access to all accounts, records and memo-
randa kept by common carriers and other corporations subject
to the provisions of this Act, and may prescribe the accounts
in which particular outlays and receipts shall be entered, and
may designate any of its officers or employees, who shall there-
upon have authority under the order of the Commission to in-
spect and examine any and all accounts, records and memo-
randa kept by such corporations. When the Commission has
prescribed the forms of accounts, records and memoranda to
be kept by such corporations, it shall be unlawful for them to
keep any other accounts, records or memoranda than those so
prescribed, or those prescribed under the authority of the
United States. Any employee or agent of the Commission who
divulges any fact or information which may come to his knowl-
edge during the course of any such inspection or examination,
except in so far as he may be directed by the Commission, or
by a Court or Judge thereof, or authorized by law, shall be
guilty of a misdemeanor.

FRANCHISES OR PRIVILEGES: TRANSFER OF FRANCHISES OR

STOCKS.

SEC. 26. And be it further enacted, That no common car-
rier, railroad corporation, or street railroad corporation, shall
begin the construction of a railroad or street railroad, or any
extension thereof, or exercise any franchise or right under any
provision of the railroad law, or of any other law not hereto-
fore lawfully exercised, without first having obtained the per-
mission and approval of the Commission. The Commission