572 LAWS OF MARYLAND.

ceipts and expenditures of public monies. They shall formu-
late and publish in pamphlet form, not later than the first day
of October of each year a report containing a full, accurate,
itemized statement in the minutest detail of all receipts and dis-
bursements 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 Commissioners of Frederick County shall pay all
costs of printing and distributing said report.

SEC. 3. It shall be the duty of the three persons appointed
as aforesaid, within thirty days after their appointment, to
take and subscribe before the Clerk of the Circuit Court for
Frederick County an oath to well and faithfully discharge the
duties of a member of the said Auditing Committee, without
fear, favor or partiality; and if any person appointed as afore-
said shall for any cause fail to qualify as aforesaid, or quali-
fying, shall refuse to act as a member of said Auditing Com-
mittee, the remaining member or members of said Committee
are hereby authorized and empowered to fill said vacancy or
vacancies, and proceed to the discharge of the duties of the said
committee as hereinafter set forth.

SEC. 4. It shall be the duty of said Committee, on the second
Monday in July next ensuing their appointment, to proceed
to carefully examine the accounts, vouchers, receipts, and other
papers connected with the receipt and disbursement of the
public money by each of the aforesaid boards and officers, ex-
cept that the accounts of the Board of County School Commis-
sioners and 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 and
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 Frederick County, they
shall summon such persons as may by them be deemed neces-
sary or be named to them, requiring them to produce any paper,
voucher or book in their possession relating to the receipt and
disbursement of the public money of Frederick County, and
shall have power and authority to administer oaths and affirma-