1386 LAWS OF MARYLAND. [CH. 663

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the imme-
diate preservation of the public health and safety, and being
passed by a yea and nay vote, supported by three-fifths of all
of the members elected to each of the two Houses of the Gen-
eral Assembly, the same shall take effect from the date of its
passage.

Approved May 17, 1939.

CHAPTER 663.
(House Bill 811)

AN ACT to amend Section 2 of Chapter 259 of the Laws of
Maryland of 1933, as the same was amended by Chapter
68 of the Laws of 1935, providing for the administration of
fiscal affairs of Montgomery County and prescribing the
duties of the County Accountant.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 2 of Chapter 259 of the Laws of Maryland
of 1933 as the same was repealed and re-enacted by Chapter
68 of the Laws of 1935, be and the same is hereby repealed
and re-enacted to read as follows:

Sec. 2. In addition to such duties as may from time to
time be delegated to the County Accountant by the Board of
County Commissioners he shall have the following duties: he
shall act as accountant for the County in settling with all
County Officers and shall keep a record of the date, the payee
or contractor, the specific purpose and the amount of every
disbursement or contract made; he shall once a year, or more
often if directed, file with the Board a complete statement of
the financial condition of the County, showing all receipts and
disbursements; he shall advise with the different officers and
departments of the County and with State officers as to the
best and most convenient method of keeping accounts, and
shall endeavor to bring about a simple, accurate and uniform
system of accounting for the County, and shall have full
power, subject to the Board's approval, to designate the form
of cash books, ledgers, receipts, vouchers, invoices and other
accounting records to be used by any County official or em-
ployee, except that any record for State purposes shall be ap-
proved by the State Auditor; he shall examine carefully the
accounts, vouchers, books and papers of the Board of County
Commissioners, the Board of Education and the Treasurer