HERBERT B. O'CONOR, GOVERNOR. 299

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 respond to the summons, or to be sworn
or affirmed, or being sworn or affirmed, to answer the ques-
tions of said auditor relating to the said funds or the mat-
ters and finances to be audited, shall be guilty of a misde-
meanor, and on conviction thereof before any Court of com-
petent jurisdiction shall be fined, for each offense, not more
than fi00; provided that the said auditor must, wherever pos-
sible, require such production or such attendance and testi-
mony at the office or place where the books and records are
kept or where the official duties of the officials whose finances
are being audited, are principally carried on.

8C. 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, prop-
erly grouped and classified, together with such comparisons,
suggestions, and criticisms in connection therewith, and as
part of his report, as will give the citizens and taxpayers of
said county an intelligent understanding of all receipts and
expenditures of County funds, and together with recommen-
dations, if any, as to systems of bookkeeping and accounting;
and any resident of said County may upon request inspect
said report; and said Commissioners shall cause said report
to be published for such period as they shall determine, in a
newspaper or newspapers published in said County.

8D. Upon recommendation by said auditor, the County
Commissioners may direct and require the installation and
maintenance of any system of bookkeeping or accounting
by the officials subject to audit hereunder.

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1943.

Approved April 1, 1943.

CHAPTER 287.
(House Bill 450)

AN ACT to repeal Section 42 of Article 39 of the Annotated
Code of Maryland (1939 Edition) title "Fish and Fisheries'',