44                               LAWS OF MARYLAND                       [CH. 42

amended by Chapter 296 of the Acts of 1945, 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repealed and re-enacted with amendments to read as follows: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 October,
1945, and] on or before the first day of October each year [there-
after] shall report to the Board of County Commissioners [of
Caroline County] a full, accurate and complete statement of all
receipts and disbursements of public monies, properly grouped and
classified, with such comparisons, suggestions, 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 expenditures of public monies.

18.    [Said] The 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 necessary to the said accountant
for the purpose of his examination and audit, and said accountant
shall have power and authority to administer oaths and affirmations
to any person or persons so summoned before him and shall require
him, her, it or them to answer under oath all such questions as shall
be propounded to him, her, it or them by said accountant touching
the accounts, vouchers, books, papers, proceedings or any other thing
pertaining to [said Board of County School Commissioners and
Treasurer thereof, County Treasurers, County Commissioners for
Caroline County, Trial Magistrates, Constables, State's Attorneys
and] all [other] officers or agencies of Caroline County collecting,
receiving or disbursing county funds, and in case any person or
persons after being summoned to appear before said accountant
shall refuse or neglect to attend in accordance with the requirements
of said summons or shall refuse to be sworn or affirmed, or being
sworn or affirmed shall refuse to answer, the person so refusing
shall be deemed guilty of a misdemeanor, and upon conviction thereof,
before any Court of competent jurisdiction, shall be fined not to
exceed one hundred dollars for each and every refusal to answer or
to be sworn or affirmed and shall stand committed until the fine and
costs are paid.

19.    It shall be the duty of the person appointed as accountant as
aforesaid, within fifteen days, accounting from the first day of July
of the year of his appointment, to take and subscribe before the
clerk of the Circuit Court for Caroline County, an oath to well and
fairly discharge his duties without fear, favor or partiality, and if
any person appointed as aforesaid shall, for any cause, fail to
qualify as aforesaid, within fifteen days after [such] his appoint-