The citizen. (Frederick City, Md.) 1895-1923, 1914-05-22
CHAPTER NO. 362.

AN All TO repeal NnaptSf Oh, oi the
Acts of the General Assembly IF 1912.
and all Acts or parts OF Acts 70 far as
ey relate to the publishing or posting
of the annual statement OF the Board ni
County Commissioners of Frederick
County, and in lieu thereof 20 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 foil power to summon and swear
witnesses in relation thereto
Section / 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 far
as they relate to the publishing or posting
OF the annual statement Of the Board OF
County Commissioners of Frederick
County, he and the same are herebM re
pealed and re-enacted with amendmentsSo
as to read as follows:
Section 2 1t shall be the duty
of the Judges OF the Circuit Court
Tor Frederick County, annually. at
the May term OF said Court, to APP
point from among representative taxpavers
of SAID County, and without the least ref
erence to their political opinions. and
known for their honesty, integrity, sound
Judgment and aptitude tor 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 Sciool Commissioners and Treas
urer thereof OF Frederick County and the
Treasurer Of Frederick County annually.
The members of the said Auditing Com
mittee or a majority thereof shall insti-
tute such comparisons and make such sug-
gestions, observations. deductions and crit
icisms 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 year report con
tanning full accurate. itemized state
lltti III tlt lllAuleSt uEtali Ol All IGcHlDtS
and disbursement properly grouped aud
classified They shall ask bids from prac-
tical printers TO print at least TWO thou
sand copies o. said report annually, and
shall accept the lowest responsible bid.
They shall distribute by mail not less than
one Thousand copies to representative citI-
zens Of the county and place the remain
ing copies of the report in 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 afoie said.
within thirty days after their appointment.
to take and subscribe before the Clerk of
the Circuit Court for Frederick County an
oath to well and faithfully discharge the
duties OF a member of the said Auditing
Committee, without fear, favor or parti-
allty; 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, 10 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
he 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 taXpay ers of Frederick County.
they shall summon such persons as may by
them be deemed necessary or be named 10
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 he propouuded 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, OF shall refuse to he sworn
or affirmed, or being sworn OF affirmed shall
refuse to answer, the person so refusing or
neglecting shall be deemed to be guilty of
misdemeanor' and upon conviction there
of before any court OF competent iurisdc-
ton, shall, in case oil a private citizen, be
! fined not exceeding one hundred dollars for
each and every refusal to answer or to be
sworn or affirmed aud shall stand COM