ALBERT C. RITCHIE, GOVERNOR. 49

boards, commissions and institutions, and for all institutions
in the State receiving State aid, and by his order to require the
said State offices, officers, departments, boards, commissions
and institutions, and institutions receiving State aid, to make
and keep their books, accounts, statements and reports in ac-
cordance therewith.

232. In case the State Auditor shall fail to make the an-
nual report herein provided for, or shall in other respects wil-
fully fail or neglect to perform the duties herein provided for,
he may be removed from office by the Governor. In the event
of the death, resignation, refusal to act or removal of the State
Auditor or Deputy State Auditor the Governor will have the
authority to fill such vacancy.

233. All institutions in this State receiving State aid shall
at all times keep their books and accounts open to inspection
by the State Auditor or Deputy State Auditors or assistants
at any time he or they apply for examination of the same.
They shall also furnish an account upon demand showing re-
ceipts of State aid and disbursements of money received from
the State. It shall be unlawful for any institution to receive

any appropriation or aid from the State, or any part thereof,
unless and until such institution fully complies with any or-
der or orders which the Comptroller may make or prescribe
under the authority of Section 230 of this Article, and with any
and all other requirements of law; and the Comptroller shall
not draw his warrant for the payment of any such appropri-
ation, or part thereof, to any such institution, unless and until
the State Auditor reports to him that such institution has fully
complied with any such order or orders.

233A. Any Clerk of Court, Register of Wills, Sheriff,
State's Attorney or Collector, any County Treasurer or fee
officer, and the members of any board of county commissioners
or any county treasurer or collector, and any officer of the State
Tobacco Warehouse, or of any department, board, commission
or institution embraced within the provisions of Section 230 of
this Article, who shall knowingly fail and refuse to comply
with any order or orders which the Comptroller may make and
prescribe under the authority of said section, with respect to
his office or institution, or who shall knowingly fail and refuse
to comply with any other provision of this law, shall be guilty
of a misdemeanor, and shall be subject to a fine of not less than
fifty dollars, nor more than five hundred dollars, or to imprison-