HARRY HUGHES, Governor

1661

sec. 30; 1957 Code, sec. 24. 1906, ch. 745, sec. 2; 1920, ch.
136, sec. 2.)

1-3. Oath of office.

[The said auditor so appointed shall before entering upon
the] BEFORE BEGINNING TO discharge [of] his duties, THE AUDITOR
SHALL take before the Clerk of the Circuit Court of Washington
County the oath prescribed by the Constitution of the State.
(P.L.L., 1930, Art. 22, sec. 31; 1957 Code, sec. 25. 1906, ch.
745, sec. 3; 1920, ch. 136, sec. 3.)

1-4. Duties of auditor; reports.

(A)   [The said] BEFORE SEPTEMBER 1 OF EACH YEAR, THE
auditor:

(1)   [shall before the first day of September, 1920,
and annually thereafter before the first day of September,] SHALL
make a thorough, complete, and detailed examination:

(I)   [of] OF all books, papers, accounts, and
vouchers in the office of the [said] THE County Commissioners [of
Washington County,] and IN the office of the Tax Collector [of
Washington County,]; and

(II)   [of] OF all the papers and matters that
pertain to or are in any way connected with the [moneys] MONEY
and finances of [said] THE county[,] and [the] THEIR collection,
disbursement and expenditure [of the same,]; and

(2)   SHALL make a full and complete audit [of the
same] and [to] file [said] THE audit and accounts with a full
report [thereon] with the [said] County Commissioners[,].

(B)   [which] THE reports, audit, and accounts OF THE AUDITOR
shall [always] be open to inspection and examination by any
citizen of the [said] county who desires to examine [the same]
THEM. (P.L.L., 1930, Art. 22, sec. 32; 1957, sec. 26. 1906, ch.
745, sec. 4; 1920, ch. 136, sec. 4.)

1-5. Time for audit and report.

[The] BEFORE APRIL 1 OF EACH YEAR, THE auditor shall
[annually on or before the first day of April] make [such] AN
examination and report and file [the same] IT with the [said]
County Commissioners for the 1 YEAR period [of one year]
immediately following the period covered by the previous report.
(P.L.L., 1930, Art. 22, sec. 33; 1957 Code, sec. 27. 1906, ch.
745, sec. 5; 1920, ch. 136, sec. 5; 1945, ch. 150, sec. 33.)

1-6. Auditor's powers during examinations; witnesses.

(A) The [said] auditor [is hereby authorized and empowered
to] MAY: