HERBERT R. O'CONOR, GOVERNOR. 909

with the receipts and disbursement of the public money,
by each of the aforesaid boards and officers, in such man-
ner as to show the true financial status and condition
of each of the said boards and officers of the said County;
and whenever it shall be deemed necessary in the judg-
ment of the said Committee, or required by any five or
more reputable taxpayers of Kent County, they shall sum-
mon such persons as may by them be deemed necessary or
be named to them, requiring them to produce any paper,
voucher or book in their possession relating to the re-
ceipt and disbursement of the public money of Kent County,
and shall have power and authority to administer oaths
and affirmations to the persons so summoned before them
and shall require them to answer under oath all such
questions as shall be propounded to them by any mem-
ber of said Committee relating to the accounts, vouchers,
books and papers of the said boards of officers; and in
case any person after being summoned to appear before
said Committee shall refuse or neglect to attend, in ac-
cordance with the requirements of said summons, or shall
refuse or neglect to produce any vouchers, books or pa-
pers required by said summons to be produced, or shall
refuse to be sworn or affirmed, or being sworn or af-
firmed shall refuse to answer, the person so refusing or
neglecting shall be deemed to be guilty of a misdemeanor,
and upon conviction thereof before any court of com-
petent jurisdiction, shall, in the case of a private citizen,
be fined not exceeding one hundred dollars for each and
every refusal to answer or be sworn or affirmed and
shall stand committed until the fines and costs are paid,
and in case of any of the members of any of said boards
and officers, be fined not exceeding five hundred dollars
($500. 00) or be confined in the county jail for a period
of not more than six (6) months or be both fined and im-
prisoned, in the discretion of the court, and if fined only,
shall stand committed until the fine and costs are paid;
the fines to be paid to the County Treasurer for the
benefit of the County.

35. The members of the Auditing Committee, or a
majority thereof, shall make a full report, not later than
the fifteenth day of April, to the Board of County Com-
missioners of Kent County, containing an accurate and
complete statement of all receipts and disbursement of
public monies properly grouped and classified, with such
comparisons, deductions and criticisms, in connection
with the Audit as will give the citizens and taxpayers of