1694                             Laws of Maryland                      [Ch. 770

State treasury. The treasurer shall receive and provide for the cus-
tody of such moneys, and shall make disbursements therefrom for
the purposes of this subtitle in the same manner as he disburses other
funds for the State Department of Education.

(c) The board of library trustees may receive, hold and possess,
or sell and dispose of, all such gifts, donations, devises, bequests, and
legacies as may be made to the county commissioners, or the trustees,
for the purpose of establishing, constructing, increasing, or improv-

ing such public library. In all such cases, the board

erenc shall act as trustees and shall have control of such gifts, devises,
bequests, and legacies, and may apply the proceeds, interests, rents,
and profits accruing therefrom, in such manner as will best promote
the usefulness of the library, provided, however, that the application
of the proceeds, interests, rents, and profits accruing therefrom shall
be according to the terms and conditions of the gifts, donations,
devises, bequests, and legacies. The treasurer of the board of library
trustees must be adequately bonded.

179.

All real estate acquired for the use and benefit of any public library

and all property that is part of any public library or reading room

is exempt from all State, county and municipal taxation.
180 179.

(g) Each board of library trustees shall provide for at least an

annual audit of its business and financial transactions and of the
accounts of its treasurer by an accountant or accountants, approved

by the State Superintendent of Schools. The results of this audit

shall be made public by the board of library trustees.

(b) Each board of library trustees OR DIRECTOR OF THE
LIBRARY IF NO BOARD OF TRUSTEES EXISTS shall make an
annual report to the county commissioners, COUNTY COUNCIL,
AND COUNTY EXECUTIVE and the State Superintendent of
Schools within thirty days BY NOVEMBER 1 after the close of
the fiscal year of the county. The report shall contain a statement
showing the various sums of money received from the library fund
and other sources, and the itemized expenditures, the number of
books, periodicals, and any other information the State Board of
Education shall prescribe.

Every library established or operating under this subtitle shall

receive from the State a copy of the laws, and other books

published by authority of the State, except the Maryland Law Reports.

182. 180.

Every person who shall steal or unlawfully take or detain, or who
shall mutilate, injure, or disfigure by writing, marking, cutting, tear-
ing, or otherwise, any book, map, picture, engraving, manuscript or,
other property of any public library, circulating library, or library
belonging to the State of Maryland, or to any municipality, or public
body, or incorporated institution, shall be guilty of a misdemeanor,

181.