560 LAWS OF MARYLAND. [CH. 318

the auditor or auditors so employed either by way of salary or
per diem such sum or sums as may be necessary to secure a
competent audit of the finances of the county.

SEC. 2. And be it further enacted, That the County Com-
missioners of Montgomery County, upon the recommendation
of any auditor, appointed by them be and they are hereby
authorized and empowered to direct the installation and main-
tenance of any system of bookkeeping or accounting, in the
office of any official of Montgomery County, handling county
funds.

SEC. 3. And be it further enacted. That failure or refusal
of any official of Montgomery County, charged with the hand-
ling of the public funds, to install or keep the books or system
of bookkeeping or accounting directed by the County Commis-
sioners, shall constitute misconduct in office, and any official so
refusing or so neglecting to install or maintain said system shall
be subject to removal from office by the properly constituted
authority.

SEC. 4. And be it further enacted, That for the purpose
of conducting such audits or for carrying out of any of the
provisions of this Act, the County Commissioners are hereby
authorized and empowered to levy annually against all assess-
able property located in said County, such sum or sums as they
may in their discretion deem necessary.

SEC. 5. And be it further enacted, That this Act shall take
effect June 1, 1927.

Approved April 26, 1927.

CHAPTER 318.

AN ACT to authorize the County Commissioners of Mont-
gomery County to borrow money upon the credit of the
County in the sum not to exceed $200, 000 in certain con-
tingencies.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That whenever the amount of taxes collected in