ALBERT C. RITCHIE, GOVERNOR. 47

229. There shall be a State Auditor and two Deputy State
Auditors, all to be appointed by the Governor, who shall be as-
signed to the Division of Financial Review and Control, shall
take the oath prescribed by the Constitution, and shall bold
their offices for four years from the date of their appointment
and qualification and until the appointment and qualification of
their successors, their terms beginning on the first Monday of
May succeeding their appointment, except that the said officials
first appointed under this Act shall be appointed and their
Terms begin when the Act takes effect, and they shall hold
office until the first Monday of May, 1924, and until their
successors shall qualify. The State Auditor shall receive a
salary of $3, 600 per annum, and each Deputy State Auditor
shall receive the salary provided in the Budget. The State
Auditor and the Deputy State Auditors shall each give a bond
to the State of Maryland in the penalty of Twenty-five Hun-
dred Dollars ($2, 500) conditioned upon the faithful perform-
ance of their duties, the surety to be approved by the Comp-
troller. The State Auditor shall appoint such assistants, at
such salaries as he may deem necessary, subject to the approval
of the Comptroller and to the provisions of the budget. The
State Auditor and bis Deputies, under the supervision and
direction of the Comptroller, shall have and exercise all the
rights, powers, duties, obligations and functions conferred upon
him or them by law.

230. The State Auditor, with the aid of the Deputy State
Auditors and the assistants, shall on or before the first day of
December in each and every year make an examination of the

books, accounts and reports of all Clerks of Courts, Registers of
Wills, Sheriffs, State's Attorneys, and all Collectors of State
Taxes of the State of Maryland, including the City of Balti-
more, and also all county treasurers and fee officers, and the
books and accounts of the several boards of County Commis-
sioners and of the several county treasurers and collectors, in
so far as they affect the collection of State taxes, or the as-
sessable basis upon which State taxes are levied. He shall also,
with the aid of the Deputy State Auditors and the assistants,
on or before the first day of December in each and every year
examine the books and accounts of the State Tobacco Ware-
bouse, and such other books and accounts of State officers, de-
partments, boards, commissions or institutions not herein enu-
merated as the Comptroller may direct. He shall also, with the
aid of the Deputy State Auditors and the assistants, on or be-