Maryland. Comptroller of the Treasury.

The office of Comptroller of the Treasury was established by the Constitution of 1851 to "have the general superintendence of the fiscal affairs of the state." The position is filled by popular election. The original four-year term of office was reduced to two by the Constitution of 1864, and increased to four again by the Constitution of 1867. No limit is set on the number of terms an incumbent may serve, but a person elected as comptroller must post a bond and qualify to hold the office, though the qualifications are not specified by the state Constitution or the Annotated Code of Maryland.

The duties of the comptroller, as enumerated in the state Constitution, include preparing and reporting estimates of state revenue and expenditures; overseeing the prompt collection of all taxes and revenue; granting warrants for payments out of the state treasury; and prescribing the formalities of the transfer of state stock, or other evidence of state debt. The comptroller is also responsible for countersigning all state checks and stocks "without which such evidence shall not be valid." The Comptroller of the Treasury is one of three members (along with the Governor and the State Treasurer) of the Board of Public Works.

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