Comptroller's power to examine people and records

The comptroller may, by precept under the comptroller's hand in the form contained in section 40-93, require all such persons as the comptroller may think fit to appear personally before the comptroller at any time and place to be named in the precept, and to produce to the comptroller all such accounts, books, and papers in the possession or control of these persons as shall appear to be necessary for the purpose of their examination. The comptroller may when the comptroller shall so have occasion, cause search to be made and extracts to be taken from any book, paper, or record in the custody of any public officer without paying any fee for the same; and every officer having the custody of any book, paper, or record shall make such search and furnish such extracts as thereto requested.