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<PAGE> Exhibit 23(B) CONSENT OF INDEPENDENT ACCOUNTANTS The Bank of Fruitland and Subsidiary Fruitland, Maryland We consent to the use in this registration statement on Form S-4 of our report dated January 12, 2000 on the financial statements of The Bank of Fruitland and Subsidiary appearing in the registration statement and to the reference made to us under the caption "Experts" in the prospectus. Rowles & Company, LLP Salisbury, Maryland September 21, 2000
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