SPIRO T. AGNEW, Governor                      1131

said counties, specifying therein each particular item of expense, and
for what and to whom paid, and shall also deliver to the sheriff
of their respective counties as many copies of such statement as
there are election districts in the county, at least ten days before
each general election; and the sheriff shall within six days after the
receipt of such copies set up one of them at the place of holding
elections in each election district, and the clerk of the county com-
missioners and the sheriff who shall fail to perform the duty imposed
by this section shall each forfeit the sum of one hundred dollars.
Provided that the County Commissioners of St. Mary's County shall
not expend more than twelve hundred dollars ($1,200) in any one
year for publishing the notices required by this section, and the
publication of the notices of the supervisor of elections relative to
elections, registration, etc. Provided that in St. Mary's and Frede-
rick Counties it shall not be necessary to publish an itemized state-
ment 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 examination 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 ex-
penses 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 Bal-
timore County. Provided, further, that this section shall not apply
to Allegany, Carroll and Frederick counties, but that in Carroll
County the County Commissioners shall publish annually in each
newspaper in said county and in Allegany and Frederick [County]
Counties 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 gen-
eral public, with reasonable clarity, the source of such receipts and
the nature of such expenses. In Allegany County the published
statement shall also contain a notice that an itemized statement is
available for public examination and this itemized statement of such
receipts and expenses shall be available for public examination in the
office of the county commissioners during regular business hours;
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 indebted-
ness, and (8) miscellaneous. In Washington County no itemized
statement of county expenses shall be published, provided the County
Commissioners shall publish a summary by major budget categories
of the receipts and expenses of the county in at least one newspaper
published in the county and provided that an itemized statement
of receipts and expenses is available for public examination in the
office of the county treasurer. This section shall not apply to Har-
ford 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