716 LAWS OF MARYLAND. [CH. 226

all Collectors of State Taxes of the State of Maryland, includ-
ing the City of Baltimore, and also all county treasurers and
fee officers, and the books and accounts of the several boards
of County Commissioners and of the several county treasurers
and collectors, in so far as they effect the collection of State
taxes, or the assessable basis upon which State taxes are
levied. He shall also, with the aid of the Deputy State
Auditor and the Assistant State Auditors, on or before the
first day of December in each and every year examine the
books and accounts of the Governor's office, the Comptroller of
the Treasury, the State Treasurer, the Attorney General and
the Clerk of the Court of Appeals, and the books and accounts
of such other State officers, departments, boards, commissions
or institutions not herein enumerated as the Comptroller may
direct. He shall also, with the aid of the Deputy State
Auditor and the Assistant State Auditors, on or before the
first day of December in each and every year make an exami-
nation of the books and accounts of all institutions in the State
receiving State aid. He or the Deputy State Auditor shall
personally visit all of the aforesaid offices and institutions at
least once a year, and oftener, if in his judgment it is neces-
sary to do so. The Deputy State Auditor and the Assistants
shall report the results of their examinations and findings to
the State Auditor and to no one else, except by written author-
ity of the State Auditor. The State Auditor shall on or before
the first day of December in each year, and also at such other
time and times as may be desirable, make a full and detailed
report in writing to the Comptroller of the result of his
examination of the books and accounts of the offices, depart-
ments, boards, commissions, and institutions so examined by
him. It shall be his duty in such reports to make suggestions
as to changes in the conduct of such offices and institutions,
and in the method of keeping the books and accounts in the
offices and institutions examined by him; and with respect to
the adoption of uniform systems of accounting by such offices
and institutions; and also as to changes in the form of the
reports made by said officers to the Comptroller. The State
Auditor shall also report to the Governor, whenever requested,
and whenever he shall deem it necessary or desirable so to do.
It shall also be the duty of the State Auditor to report all
violations of the law and of the orders of the Comptroller in the
conduct of such offices and institutions, and in the keeping of
the books and accounts of the offices and institutions examined
by him, to the Comptroller, and to make such suggestions as to