238 LAWS OF MARYLAND. [CH. 136

Act shall limit his investigations, audit, account and report
to the period extending from the first day of June, 1919, to
the first day of June, 1920, and shall make out and file his
audit, account and report with the said County Commissioners
on or before the first day of September, 1920; his successor
shall annually thereafter on or before the first day of Sep-
tember make such examination and report and file the same
with the said County Commissioners for the period of one
year immediately following the period covered by his prede-
cessor.

6. The said auditor is hereby authorized and empowered
to require the production before him of the books, accounts
and papers of the said County Commissioners and the Tax
Collector, and to examine upon oath administered by him, any
County Commissioner or Tax Collector, or any matter touch-
ing the affairs of the said County Commissioners or Tax Col-
lector, or to examine upon oath administered by him, any
other person as a witness whom he may be advised has im-
portant information in regard to the conduct and acts of
said County Commissioners, Tax Collector or either or any of
them, iu matters pertaining to their office. He shall have
power to issue process compelling such witness to attend be-
fore him, which shall be directed to the Sheriff of Washing-
ton County, and it shall be the duty of said Sheriff to serve
such process promptly; and any Commissioner who shall re-
fuse to allow an examination of all the books and accounts of
their office, and any witness duly served with process, as
aforesaid, who shall refuse to answer upon oath touching the
conduct or acts of said County Commissioners or Tax Col-
lector, or as to the books, accounts and papers of said office,
shall on indictment and conviction thereof be fined not less
than one hundred nor more than five hundred dollars, in the
discretion of the Court; provided, however, that the examina-
tion of all such books, accounts and papers shall be made in
the office of the said County Commissioners and Tax Col-
lector, respectively.

7. The said County Commissioners are hereby directed
and authorized in their levy for taxes made in 1920 to include
therein a sum not to exceed three hundred dollars, to be used,
or so much thereof as may be necessary, to pay for the first ex-
amination, audit and reports herein provided for and an-
nually thereafter in the levies made for taxes they are hereby