J. MILLARD TAWES, Governor                      307

necessary to publish an itemized statement of county expenses, but a
summary of such statement shall be published as required herein,
and such an itemized statement shall be available for public examina-
tion in the office of the clerk to the county commissioners. Provided,
further, that in Howard County the County Commissioners may in
their discretion publish, at an expense not to exceed five hundred
dollars ($500) in one newspaper a detailed, minute and accurate
statement of the expenses of said county, specifying therein each
particular item of expense, and for what and to whom paid. Provided,
however, that this section shall not apply to Anne Arundel County
or Baltimore County. Provided, further, that this section shall not
apply to Carroll and Frederick Counties, but that in Carroll County
the County Commissioners shall publish annually in each newspaper
in said county and in Frederick County the County Commissioners
shall publish annually in at least two newspapers in said county a
statement of the receipts and expenses of said county in sufficient
detail to inform the general public, with reasonable clarity, the source
of such receipts and the nature of such expenses. Provided, however,
that in Calvert County the County Commissioners, shall in addition
to the aforesaid requirements of this section, make out, publish and
deliver as aforesaid, an accurate statement of the receipts of said
county; said statement shall list the receipts from (1) taxes, (2)
licenses and permits, (3) fines and forfeitures, (4) use of money and
property, (5) from other agencies, (6) charges for current services,
(7) proceeds from bonds and certificates of indebtedness, and (8)
miscellaneous. Provided that only so much of this section as requires
newspaper publication of county expenses shall apply to Washington
County, but the Sheriff of Washington County shall not be required
to set up copies at the place of holding elections in each election
district. This section shall not apply to Harford County, and in said
county the County Commissioners shall publish annually in at least
two newspapers published in the county a summarized statement of
the receipts and expenses of the county for the previous year in
sufficient detail to inform the general public, with reasonable clarity,
the source of such receipts and the nature of such expenses, and shall
furnish, upon request, to any resident of the county a complete, full
and itemized statement of such receipts and expenses without charge.
SUCH PUBLISHED FINANCIAL STATEMENTS IN HARFORD
COUNTY SHALL INCLUDE A PUBLIC NOTICE THAT A DE-
TAILED FINANCIAL STATEMENT MAY BE OBTAINED BY
INTERESTED PERSONS FROM THE OFFICE OF THE COUNTY
COMMISSIONERS.

Sec. 2. And be it further enacted. That this Act shall take effect
June 1, 1965.

Approved April 8, 1965.

CHAPTER 284
(House Bill 667)

AN ACT to repeal and re-enact, with amendments, Section 13-10 of
the Code of Public Local Laws of Frederick County (1959 Edition,
being Article 11 of the Code of Public Local Laws of Maryland),