110 LAWS OF MARYLAND. [CH. 90

papers connected with the receipts and disbursements of
the public money, by each of the aforesaid boards and offi-
cers, in such manner as to show the true financial status
and condition of each of the said boards and officers of the
said County. He shall have the authority and power,
whenever, in his judgment he shall deem it necessary for
the proper performance of his duty, to summon such per-
sons as he may think proper, requiring them to produce
any paper, voucher, or book in their possession relating
to the receipt and/or disbursement of any of the public
monies of Kent County. He shall have the power and au-
thority to administer oaths and affirmations to the persons
so summoned before him and shall require them to answer
under oath all such questions as shall be propounded to
them relating to the accounts, vouchers, books and papers
of the said boards or officers. In case any person after
being summoned to appear before him shall refuse or
neglect to attend, in accordance with the requirements of
said summons, or shall refuse or neglect to produce any
vouchers, books or papers required by said summons to
be produced, or shall refuse to be sworn or affirmed, or
being sworn or affirmed 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 competent 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 af-
firmed 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 imprisoned, in the discretion of the court, and if fined
only, shall stand committed until the fine and costs are
paid. All fines imposed under this sub-title shall be paid
to the County Treasurer for the benefit of the County.

35. The Accountant shall make a full report, not later
than the fifteenth day of April, each year, to the Board of
County Commissioners of Kent County, containing an ac-
curate and complete statement of all receipts and disburse-
ments of public monies properly grouped and classified,
with such comparisons, deductions and criticisms, in con-
nection with the Audit as will give the citizens and tax-
payers of Kent County an intelligent understanding of all
receipts and expenditures of public monies.

The said report shall be made in duplicate, one copy to
be filed with the Clerk of the Circuit Court for Kent County