HERBERT R. O'CONOR, GOVERNOR. 249

which they shall determine upon and pay, together with his
expenses, from a sum to be included for that purpose in the
annual levy of taxes, a competent and reputable certified
public accountant, as auditor; and said Commissioners shall
direct such auditor to make, and such auditor shall make, an
audit for the preceding fiscal year, of the books, vouchers,
accounts, and records of each official who collects, receives,
holds, deposits, or disburses funds of said County, including
the Treasurer, Sheriff, Trial Magistrates, and any other official
handling such funds; said Commissioners may remove the
auditor, in their discretion; and shall fill immediately all
vacancies created by removal, death, resignation or otherwise.

2. The officials whose finances are being so audited shall
upon request produce, and the auditor may require the pro-
duction of, any and all books, vouchers, accounts, and other
records and papers in any way pertaining to the said funds or
an audit thereof; and the auditor may summon, with or with-
out directions to produce such books and records, and examine
under oath or affirmation which he may administer, officials
whose affairs are being so audited or any other person deemed
necessary by him, upon the matters pertaining to said county
funds or relating to the matters being audited; and for these
purposes he shall have power to issue process compelling such
witness to attend before him, and produce his records and
papers, which process shall be directed to, and served promptly
by, the Sheriff of said County; and any person who shall refuse
or neglect to produce any such books, vouchers, accounts, or
other records and papers, as required, or shall refuse to re-
spond to the summons, or to be sworn or affirmed, or being
sworn or affirmed, to answer the questions of said auditor
relating to the said funds or the matters and finances to be
audited, shall be guilty of a misdemeanor, and on conviction
thereof before any Court of competent jurisdiction shall be
fined, for each offense, not more than f 100; provided that the
said auditor must, wherever possible, require such production
or such attendance and testimony at the office or place where
the books and records are kept or where the official duties of
the official whose finances are being audited, are principally
carried on.

3. On or before September 1 of the year for which he is
appointed, such auditor shall make a report, in duplicate, to
the County Commissioners; which report shall contain an
accurate and comprehensive statement of all receipts and dis-
bursements of County funds by the officials whose finances are
being audited, within the fiscal year being audited, properly
grouped and classified, together with such comparisons, sug-
gestions, and criticisms in connection therewith, and as part