1444 LAWS OF MARYLAND. [CH. 821

may be removed for cause only after charges have been pre-
ferred and an opportunity given to be heard and he shall be
paid such salary as may be fixed by the County Commissioners
at the time of his appointment, not exceeding Forty-two Hun-
dred Dollars ($4, 200. 00), Six Hundred Dollars ($600) of
which salary may be charged as an expense of the operation of
the Liquor Control Board of said County or its successor. The
County Accountant and Comptroller shall take the oath of
office prescribed by the Constitution of this State, and shall
furnish a bond in a penalty and form and with surety satis-
factory to the said Board, the premium for which shall be
levied for and paid out of the County Tax funds. The present
County Accountant shall be the County Accountant and
Comptroller designated by this Act until a successor shall be
appointed.

165. In addition to such duties as may from time to time
be delegated to the County Accountant and Comptroller by
the Board of County Commissioners he shall have the follow-
ing duties:

1. To audit (a) all demands for cash made upon the County
and (b) p re-audit all accounts or vouchers presented to the
County Commissioners for the issuance of orders or warrants.

2. To control (a) the payment of all monies to the County
Treasurer, and (b) all payments made by the County Treasurer
out of funds under the control of the County Commissioners
of Montgomery County by the preparation of orders or war-
rants for the signature of the Clerk to the County Commis-
sioners prior to payment. In order to effect control of pay-
ments made by the County Treasurer the County Accountant
and Comptroller may, by refusal to prepare an order or war-
rant or by the issuance of a stop payment notice to the Treas-
urer prevent the payment of any demand, claim, voucher, or
account made against the County whether or not payment of
such claim, demand, voucher or account has been authorized
by the Board of County Commissioners when in his opinion
such payment would be illegal, where no provision has been
made by appropriation or otherwise for funds out of which
to make the payment, or where the payment if made would
exceed the appropriation made for the purpose. The opinion
of the Attorney to the Board of County Commissioners, ad-
dressed to the County Accountant and Comptroller in writing
shall, however, be binding upon the County Accountant and
Comptroller as to the legality of a payment or proposed pay-
ment.

3. To prescribe the system of accounts, reports, and ex-
penditure and receipt documents to be used by all of the of-