220 LAWS OF MARYLAND. [Ch. 108]

dirt roads; the amount which will be levied together with the
total amount which will be available to each election district
for ordinarv repairs to macadam or other permanently improved
roads; the amount, with sources of same, which will be avail-
able for resurfacing and other extraordinary repairs to mac-
adam, or other permanently improved roads, with the names of
the roads by election districts upon which such resurfacing or
extraordinary repairs are to be made, and the estimated amount
which will be available for the purpose on each of such roads;
the names by election districts of the roads which said board
has selected to be macadamized or permanently improved dur-
ing the ensuing year, and the estimated amount which will be
available for each of said roads; and said board shall set a date
not later than April 16th following, upon which it will receive
requests from the citizens and taxpayers of the several election
districts for additional road improvements, which they may
desire to have made during the ensuing year, either from a
special levy upon the taxable property of the election district
in which such road or roads are located or border upon, by pri-
vate subscription, or partly by private subscription and partly
by such special levy, or otherwise. And after having heard
such requests said board shall take such action as it may see fit
with respect to the entire matter, consistent with law. And if
said board shall determine that there is a general demand on
the part of the citizens and taxpayers of any election district
for a special levy upon the taxable property of such district or
districts, for a special or additional road improvement fund for
the construction or repairs to a road, within or bordering upon
such district or districts, which otherwise could not be con-
structed or repaired during the ensuing year, said board may
make a reasonable special levy upon the taxable property of
such election district or districts for the purpose, or it may
require petitioners to apply for a vote on a bond issue according
to the method provided by sections 177D and 177E of this sub-
title, if it shall appear to said board that the levy of a special
tax upon the property of such district or districts for such pur-
pose or purposes would too heavily burden the taxpayers thereof.
It shall not be lawful for said Board of County Commissioners
to approve nor for the County Treasurer to pay any bill requir-
ing an expenditure out of any levy for road purposes unless
the bill or voucher therefor shall show in detail the name of the
election district, the location of the road, the amount and cost
of supervision, the amount and cost of labor, the amount and
cost of team hire, the amount and cost of material, and such
other detail as may be necessary to show the nature and char-