HERBERT R. O'CONOR, GOVERNOR. 731

26. The auditor first appointed under the provisions of
this sub-title shall limit his investigations, audit, account
and report to the period extending from the first day of
January, 1938, to the first day of January, 1939, and shall
make out and file his audit, account and report with the
said County Commissioners on or before the first day of
September, 1939; his successor shall annually thereafter on
or before the first day of June make such examination and
report and file the same with the said County Commis-
sioners for the period of one year immediately following
the period covered by his predecessor.

27. The said auditor is hereby authorized and empow-
ered to require the production before him of the books,
accounts and papers of the said County Commissioners,
County Treasurer, County Board of Education and Sheriff,
and to examine upon oath administered by him, any
County Commissioner, County Treasurer, any member of
the County Board of Education or Sheriff, on any matter
touching the affairs of the said County Commissioners,
County Treasurer, County Board of Education or Sheriff,
or to examine upon oath administered by him, any other
person as a witness whom he may be advised has import-
ant information in regard to the conduct and acts of said
County Commissioners, County Treasurer, County Board
of Education, Sheriff or either or any of them, in matters
pertaining to their office. He shall have power to issue
process compelling such witnesses to attend before him,
which shall be directed to the Sheriff of Frederick County,
and it shall be the duty of said Sheriff to serve such process
promptly; and any Commissioner, County Treasurer, mem-
ber of the County Board of Education or Sheriff who shall
refuse to allow an examination of all the books and
accounts of their office, and any witness duly served with
process, as aforesaid, who shall refuse to answer upon oath
touching the conduct or acts of said County Commissioners,
County Treasurer, County Board of Education or Sheriff,
or as to the books, accounts and papers of said office or
offices, shall on indictment and conviction thereof be fined
not less than one hundred nor more than five hundred
dollars, in the discretion of the Court; provided, however,
that the examination of all such books, accounts and papers
shall be made in the office of the said County Commis-
sioners, County Treasurer, County Board of Education and
Sheriff, respectively.

28. The said County Commissioners are hereby directed
and authorized in their levy for Taxes made for 1940 to
include therein a sum not to exceed three thousand dollars.