The citizen., 1914-05-29
CHAPTER NO. 362.
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bueN Ieldle 10 VI pOSlluS
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 81 lar
as they relate to the publishing or posting
of the annual statement OF the Board oil
County Commissioners of Frederick
| County, be and the same are hereby re-
pealed and re-enacted with amendments SO
as to read as follows
Section 3 1t shall be the duty
| of the Judges of the Circuit Court
| for Frederick County, annually, at
| the May term OF said Court, to APP
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
| 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 y, ar a 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 TO representative citi-
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
ericll 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 an
oath to well 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 4. 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.
| nd eI,
be audited before August first of each year
| in such manner as TO show the true finan-
cal 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 aflirmatious 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, i'll 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 he guilty of
misdemeanor' and upon conviction there
of before any court of competent iuriS iic-
tion, shall, in case of private ci zen, be
! fined not exceeding one hundred dollars ior
each and every refusal to answer or to be
sworn or affirmed and shall stand COM
mittcd 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