298 LAWS OF MARYLAND. [CH. 286

"St. Mary's County", said new sections to be under a new
sub-title "Auditor", to be known as Sections 8A to 8D, in-
clusive, and to follow immediately after Section 8 of said
Article, relating to an annual audit of persons and offices
handling funds of St. Mary's County, and to the auditor
to make the same, and to the duties and powers of the
County Commissioners with respect thereto.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That four new sections be and they are hereby added
to Article 19 of the Code of Public Local Laws of Maryland
(1930 Edition), title "St. Mary's County", said new sections
to be under a new sub-title "Auditor", to be known as Sec-
tions 8A to 8D, inclusive, to follow immediately after Section
8 of said Article and all to read as follows:

AUDITOR.

8A. For the purpose of an annual audit of the official
financial affairs of all persons and offices handling funds of
St. Mary's County, on or before June 1 in each year, the
County Commissioners of said County shall appoint, for
such period as may be necessary to conduct an audit in that
year, at a salary 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 repu-
table certified public accountant, as auditor; and said Com-
missioners shall direct such auditor to make, and such audi-
tor 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 Commis-
sioners may remove the auditor, in their discretion; and shall
fill immediately all vacancies created by removal, death, resig-
nation or otherwise.

8B. The officials whose finances are being so audited
shall upon request produce, and the auditor may require the
production 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 without directions to produce such books and records,
and examine under oath or affirmation which he may admin-
ister, 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