HERBERT R. O'CONOR, GOVERNOR. 253
CHAPTER 296.
(House Bill 116)

AN ACT to repeal and re-enact, with amendments, Sections
16, 17 and 18 of Article 6 of the Code of Public Local Laws
of Maryland (1930 Edition), title "Caroline County", sub-
title "Audit of Accounts", relating to the duties of the
accountant and the accounts, vouchers, books and papers of
officers and agencies of Caroline County which shall be
audited.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 16, 17 and 18 of Article 6 of the Code of
Public Local Laws of Maryland (1930 Edition), title "Caroline
County", sub-title "Audit of Accounts", be and they are hereby
repealed and re-enacted, with amendments, to read as follows:

16. The Board of County Commissioners of Caroline County
shall, on or before the first day of July in each and every
year, beginning with the first day of July, 1945, employ a
well-known and approved certified public accountant, whose
duty it shall be annually to examine carefully the accounts,
vouchers, books, and papers for the preceding fiscal year of
the Board of County School Commissioners and the Treasurer
thereof, the County Treasurer, County Commissioners, Trial
Magistrates, Constables, State's Attorneys, and all other
officers or agencies of Caroline County collecting, receiving or
disbursing county funds.

17. The said accountant on or before the first day of Octo-
ber, 1945, and on or before the first day of October each
year thereafter shall report to the Board of County Commis-
sioners of Caroline County a full, accurate and complete state-
ment of all receipts and disbursements of public monies, prop-
erly grouped and classified, with such comparisons, sugges-
tions, and criticisms in connection with, and as a part of, his
report as will give the citizens and taxpayers of Caroline
County an intelligent understanding of all receipts and ex-
penditures of public monies.

18. Said accountant shall have power and authority to issue
summons for the appearance before him of any person or
persons, firm or corporation, that he may deem necessary,
requiring him, her, them or it to produce any paper, voucher,
book or any other thing in his, her, its or their possession
relating to any other matters or thing that may appear neces-
sary to the said accountant for the purpose of his examination
and audit, and said accountant shall have power and authority