574 LAWS OF MARYLAND,

all right to collect the same by legal process or otherwise, unless
good and sufficient excuse for such failure is given to and
approved by the board with which the said account or claim
is offered to be filed; the said several boards and officers are
hereby directed and required, when requested by the said Audit-
ing Committee or any member thereof, to lay before the said
Auditing Committee all books, accounts, vouchers, and other
papers relating to the receipt and disbursement of the public
funds in their hands or subject to their control; and the said
several boards and officers shall in every way expedite and fa-
cilitate the work of the said Auditing Committee, to the end
that the true financial status and condition of the said several
boards and officers, and of Frederick County, may be fully and
accurately determined.

SEC. 7. That for the purpose of showing the true and finan-
cial condition of the County at the time of making the audit
as provided in the preceding Sections, the Clerk of the County
Commissioners of Frederick County shall endorse on all claims
or accounts against the County, the date when the same are
presented, and shall also enter in a well-bound book to be kept
for that purpose said claims or accounts, showing the name of
the creditor, the date when such claim is presented, and the
character and amount thereof, and also the date said claim
or account is passed by said Commissioners, and also the amount
allowed by them; and it shall not be lawful for the said clerk
to allow or permit any account or claim presented against said
County to be taken out of his office until the same has been en-
tered as hereinbefore prescribed.

SEC. 8. And be it enacted, That this Act shall take effect
form the date of its passage.

Approved April 10th, 1914.

CHAPTER 363.

AN ACT to repeal Section 451-A of Article 11 of the Code of
Public Local Laws, title "Frederick County," sub-title
'' Treasurer,'' as enacted by the Act of 1896, Chapter 177, as
repealed and re-enacted by the Act of 1898, Chapter 486, and
to re-enact the same with amendments.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 451-A of Article 11 of the Code of Public