The citizen., 1914-05-22
CHAPTER No. 362.

VI AAG 04ANdl NAtttNAA4C44S "a llt folafN 81
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
Comfy. the Commissioners OF Charities
and Corrections If Frederick County.
the Board OF School Commissioners OF
Frederick County and the Treasurer OF
FFederek County, and to provide for the
appointment of an auditing committee
with full power TO summon and swear
witnesses In relation thereto.
Section ! Re it enacted by the General
Assembly Of Maryland. That Chapter go
OF the Acts of the General Assembly of
1912. and all Acts OF 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 herebN re-
pealed and re-enacied with amendmentsso
as 10 read as follows:
Section 1t shall be the duty
Of the Judges OF the Circuit Court
ior Frederick County, annually. at
the May term OF said Court, to APP
point frnm among representative taxpayers
Of sand County, and without the least ref
erence 70 their political opinions. and
known tor their honesty, integrity. sound
Judgment and aptitude for skillful ac-
counting. three persons. who shall consti-
tute aa 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 o. Sercol 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 part
Of their report as viii 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 Y, ar a report con-
tanning full, accurate. iiemized state
ment in the minuest detail OF all receipts
and disbursement properly grouped aud
classified They shall ask bids from prac-
teal printers 10 print at least two thou
sand copies O. said report annually, and
shall accept the lowest responsible bid
They shall distribute ny mali not less than
one Thousand copies TO representative eiti-
zens of the county and place the remain
ing topics oi the report IN the Office OF the
County Commissioners of Frederick
County TO be distributed in snch manner
as said Comfy Commissioners may adopt.
and the County Commissioners OF Fred
erick Gouaiy shall pay all costs of print
ing and distributing said report
Section 3. 1t shall be the duty of the
three persons appointed as afoi oieslid.
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-
ality: and ii any person appointed as aiore-
said shall fOr any cause tail 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 till said vacancy or vacancies,
and proceed TO the discharge of the duties
OF the said committee as hereinafter set
forth.
elCtt40AA 4 II NliettA fE tiAN NAAt " ~sttAA
Committee. on the second Monday in July
next ensuing their appointment, 10 proceed
TO carefully examine the accounts voach-
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 ne
counts of the Board of County Sceooi Com
missioners and Treasurer thereof shall not
he audited before August first OF each year
in such manner as To show the trne fnan-
cial status and condition OF each oi the
said boards and officers and OF the said
County; and whenever il shall he deemed
necessary in the Judgment OF the said Com
mittee. or be reqnired i,y any Eve OF more
respectable tiNpase ers OF Frederick County.
they shall summon sach persons A. MY by
them he Geemei Necessary or be named 10
them, requiring them To produce any
paper. voucher or book in their possession
relating to the receipt aud disbursement
of the public money of Frederick County.
and shall have power and authority 10 ad-
minister oaths and sffirmatiolis to the per.
sons so summoned before them. and shall
require them to answer under oath all such
questions rs shall he prOpouuded to them
by any member of said committee touch
ing the accounts vouchers. books aud 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 he produced. or shall refuse TO he sworn
or affirmed. or being sworn OF affirmed shall
refuse TO answer, the person 50 refusing OF
neglecting shall be deemed to be guilty of
misdemeanor' and upon conviction there
of before any court OF competent iurissiic-
ton, shall. in case OF a private citizen, be
fined not exceeding one hundred dollars for
each and every refusal TO answer or 10 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
exceeding five hundred dollars or he con-
tined in the County Jail for period Of not