The citizen., 1914-05-29
CHAPTER NO. 362.

they relate to the publishing or posting
of the annual statement of the Board of
County Commissioners of Frederick
County, and in lieu thereof to provide
for the examination and auditing annu-
ally of the accounts of the Board of
Co nty Commissioners of Frederick
County, the Commissioners of Charities
and Corrections of Frederick County,
the Board of School Commissioners of
Frederick County and the Treasurer of
Frederick County and to provide for the
appointment of an auditing committee,
with full power to summon and swear
witnesses in relation thereto.
Section l. Be it enacted by the General
Assembly of Maryland, That Chapter 642
of the Acts of the General Assembly of
1912, and all Acts or parts of Acts so lar
as they relate to the publishing or posting
of the annual statement of the Board OF
County Commissioners of Frederck
County be and the same are hereby re-
pealed and re enacted with amendments so
as to read as follows:
Section g 1t shall be the duty
of the Judges of the Circuit Court
the Nav term of said Court, to ap-
point from among representative taxpayers
of said County, and without the least ref
erence to their political opinions, and
known for their honesty, integrity, sound
Judgment and aptitude for skillful ac-
counting, three persons, who shall cOnsti-
tute an auditing committee, whose duty it
shall be to examine carefully the accounts,
vouchers books and papers OF the Board of
County Commissioners of Frederick
County, the Commissioners of Charities and
Corrections of Frederick County, the
Board of School Commissioners and Treas
urer thereof of Frederick County, and the
Treasurer of Frederick County, annually.
The, members of the said Auditing Com
mittee, or majority thereof, shall insti-
tute such comparisons and make such sug-
gestions, observations, deductions and crit
icsms in connection with and as a part
of their report as will give the citizens of
the County an intelligent understanding
of all receipts and expenditures of public
monies. They shall formulate and publish
in pamphlet form, not later than the first
day of October of each ys ar report con-
tanning full, accurate, itemized state
ment in the minutest detail of all receipts
and disbursements properly grouped and
classified. They shall ask bids from prac-
tical printers to print at least two thou
sand copies OF said report annually, and
shall accept the lowest responsible bid.
They shall distribute by mail not less than
one thousand copies 10 representative citl-
zens of the county and place the remain
ing copies of the report i'll the Office of the
County Commissioners of Frederick
County to be distributed in such manner
as said County Commissioners may adopt,
and the County Commissioners of Fred
erick County shall pay all costs of print
ing and distributing said report.
Section 3. 1t shall be the duty of the
three persons appointed as aforesaid,
within thirty days after their appointment,
to take and subscribe before the Clerk of
the Circuit Court for Frederick County ali
oath to we'll and faithfully discharge the
duties of a member of the said Auditing
Committee, without fear, favor or parti-
ality; and if any person appointed as afore-
said shall for any cause fail to qualify as
aforesaid, or qualifying, shall refuse to act
as member of said Auditing Committee,
the remaining member or members of said
Committee are hereby authorized and en-
powered to fill said vacancy or vacancies,
and proceed to the discharge of the duties
of the said committee as hereinafter set
forth.
Section A. 1t shall be the duty of said
Committee, on the second Monday in July
next ensuing their appointment, to proceed
to carefully examine the accounts vouch
ers, receipts and other papers connected
with the receipt and disbursement of the
public money by each of the aforesaid
boards and officers, except that the ac-
counts of the Board of County School Com.
missioners and Treasurer thereof shall not
be audited before August first of each year
in such manner as to show the true finan-
cial status and condition of each of the
said boards and officers and of the said
County; and whenever it shall be deemed
necessary in the Judgment of the said Com
mittee or be required by any five or more
respectable taxpayers of Frederick County,
they shall summon such persons as may by
them be deemed necessary or be named TO
them, requiring them to produce any
paper, voucher or book in their possession
relating to the receipt and disbursement
of the public money of Frederick County,
and shall have power and authority to adj
minister oaths and affirmatious to the per.
sons so summoned before them, and shall
require them to answer under oath all such
questions as shall be propounded to them
by any member of said committee touch
ing the accounts, vouchers, books and pa
pers of the said boards or officers; and in
case any person, after being summoned to
appear before said committee shall refuse
or neglect to attend, in accordance with
the requirements of said summons, or shall
refuse or neglect to produce any vouchers,
book or paper required by said summons
to be produced or shall refuse to be sworn
or affirmed, or being sworn or affirmed shall
refuse to answer, the person so refusing or
neglecting shall be deemed to be guilty of
a msdemeanor' and upon conviction there
of before any court of competent inrisiic-
tion, shall, in case of a private ci izen, be
fined not exceeding one hundred dollars for
each and every refusal to answer or to be
sworn or affirmed, and shall stand com
mitted until the fines and costs are paid;
and in case of any Of the members Of any
of the said boards and officers be fined not
Il ILL l.