Marvin Mandel, Governor                           15

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 coun-
ties, but that in Carroll County the County Commissioners shall pub-
lish 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 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. In Allegany County the published state-
ment shall also contain a notice that an itemized statement is avail-
able for public examination and this itemized statement of such re-
ceipts 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 Commission-
ers, 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 in-
debtedness, 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 Harford
County and in said county the County Commissioners shall publish
annually in at least two newspapers published in the county a sum-
marized 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 Har-
ford County shall include a public notice that a detailed financial
statement may be obtained by interested persons from the office of the
County Commissioners. This section shall also not apply to Queen
Anne's County and in that county the County Commissioners shall
publish annually in a paper of general circulation in the county a
summarized statement of the receipts and expenses of the county
in 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 provided, however, that" the county commissioners
shall publish annually the source and nature of any expense above
four hundred dollars ($400.00). Such published financial statement
in Queen Anne's County shall include a public notice that a detailed
financial statement may be examined and/or copied by interested
persons at the office of the County Commissioner. This section shall
also not apply to Garrett County and in that county the County
Commissioners shall publish annually in one newspaper of general
circulation in the 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.