HARRY HUGHES, Governor

233

two, a detailed, minute and accurate statement of the expenses of
their said counties, specifying therein each particular item of
expense, and for what and to whom paid, and the clerk of the
county commissioners who fails to perform the duty imposed by
this section shall forfeit the sum of one hundred dollars.

(b)  Provided that in St. Mary's, Dorchester, KENT, and
Frederick counties it shall not be 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 examination in
the office of the clerk to the county commissioners.

(c)  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 expenses of said
county, specifying therein each particular item of expense, and
for what and to whom paid.

(d)  Provided, however, that this section shall not apply to
Anne Arundel County or Baltimore County.

(e)  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
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 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
indebtedness, and (8) miscellaneous.

(f)  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.