J. MILLARD TAWES, GOVERNOR                            409

after, the Circuit Court for Dorchester County, or one of the judges
thereof shall appoint a competent accountant to make a careful ex-
amination of the treasurer's and collector's quarterly and yearly
reports mentioned in Section 183; and such other accounts connected
with the offices of the county treasurer and the County Commis-
sioners as the County Commissioners may direct. Said accountant
shall be called "the Auditor of Taxes in Dorchester County", and
shall, before he enters upon the duties of his office, take and subscribe
before the Clerk of the Circuit Court, the official oath prescribed by
the State Constitution, and he shall hold office for two years, from
the first day of May following his appointment, and for his services
he shall receive such yearly salary as the County Commissioners may
fix, and shall be paid the same by the said Commissioners in two
equal semi-annual installments on the second Tuesday in January,
and the second Tuesday in July. He shall report in writing to the
County Commissioners the result of his examination as soon after
he has made the same as may be practicable. In case of a vacancy
in said office, the said court or one of the judges thereof shall fill
the vacancy for the balance of the unexpired term.]

[191. The treasurer may, in his discretion, attend in person or
by deputy in each election district, three days in each year to collect
and receive taxes, and he shall give at least two week's notice of the
time and place of such visits to the respective districts by hand bills
and post same conspicuously in no less than three public places in
such election district of said county, and by advertising in two news-
papers published in Dorchester County, and said notice and adver-
tisement shall contain a brief statement of the discounts allowed
and interest charged on tax bills.]

193. The treasurer shall issue when requested, and upon payment
of a fee of fifty cents, a certified statement over his signature of all
taxes [assessed since the first day of January, 1915,] that may be
due and unpaid at the time of making said certificate, and are a lien
upon any certain real estate located in Dorchester County, and of
any tax sale affecting said piece of property since that date, and said
certificate shall be a bar to the collection or recovery from any pur-
chaser of real estate after the issue of said certificate of any tax or
assessment omitted therefrom and which may be a lien upon the real
estate mentioned therein, but said certificate shall not affect the
liability therefor or the person who owned the real estate at the time
such tax was levied or at any time after such levy, and before the
issue of said certificate; and said treasurer shall be responsible to
said county for any loss of taxes that may arise from error in said
certificate.

[195. The said County Commissioners may, for neglect of duty,
misconduct in office, removal from the county or for inefficiency in
the discharge of the duties of his office, remove any Treasurer of
Dorchester County after charges in writing have been preferred
against such official, and evidence as to the same has been heard, and
the County Commissioners may adopt rules for hearing such charges.]

196. An election for county treasurer shall be held at the general
election in November, 1938, and every four years thereafter, and
any county treasurer elected in Dorchester County [after the pas-
age of this Act] shall qualify on the first day of [May] January