184                             LAWS OF MARYLAND                       [CH. 53

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 exam-
ination in the office of the clerk to the county commissioners. Pro-
vided, 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 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
counties the county commissioners shall publish annually in at least
two newspapers in said county a statement of the receipts and ex-
penses 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. In Allegany County the published statement shall
also contain a notice that an itemized statement is available for pub-
lic 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 re-
ceipts 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. 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 examina-
tion in the office of the county treasurer. 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 resi-
dent of the county a complete, full and itemized statement of such