HERBERT R. O'CONOR, GOVERNOR. 1387

thereof, the Liquor Control Board, the Supervisor of County
Aid, the County Welfare Board, the Treasurer of Montgom-
ery County, the Assessor of Montgomery County and the
Sheriff of Montgomery County, and all other County officers,
employees, Boards or Commissions whether or not herein,
specifically named, for the year commencing July 1, 1939, and
ending June 30, 1940, and annually thereafter; he shall in-
stitute such comparisons and make such suggestions, obser-
vations, deductions and criticisms in connection with and
as part of his report as will give the citizens and taxpayers
of the County an intelligent understanding of all receipts
and expenditures of public monies as well as all bonded
and other indebtedness and the annual requirements for
payment of principal and interest; he shall formulate
and publish in pamphlet form or in some newspaper of
general circulation in Montgomery County not later than
the first day of October in each year a report containing a
full, accurate, itemized statement in the minutest detail of
all receipts and disbursements properly grouped and classi-
fied. In the event that he determines to publish said report
in pamphlet form he shall, with the approval of the Board of
County Commissioners, ask bids from practical printers to
print at least two thousand copies of said report annually, and
shall accept the lowest responsible bid; he shall distribute by
mail not less than one thousand copies of said report to repre-
sentative citizens of the County and place the remaining copies
of said report in the office of the Board of County Commission-
ers to be distributed in such manner as said Board may adopt,
and said Board of County Commissioners shall pay all costs
of printing and distributing said report, and in the event that
lie determines to publish said report in a newspaper, the Board
of County Commissioners shall pay all costs thereof.

It shall be the duty of every officer and department receiving
money for the County to issue a receipt to the person paying
the same, showing the date, purpose and amount of every
sum received, except that County tax bills marked paid shall
be a sufficient compliance with this provision. A complete
file of duplicate receipts shall constitute a valid and sufficient
record of cash receipts of any county officer or department,
and it shall be the duty of every officer or department disburs-
ing money for the county to keep a record of the date, payee
or contractor, the purpose and amount of every disbursement
made. Where disbursements are made upon the order of the
County Commissioners, a complete file of paid orders shall
constitute a valid and sufficient record of disbursements, un-
less the County Accountant shall rule that a further record
is necessary. The said Commissioners shall furnish such ad-
ditional clerks and assistants for such time, and at such com-