1962 ARTICLE 8.

rata abatement of all appropriations, except for the payment of the States
taxes and the principal and interest of the county debt, and in case of any
surplus arising in any fiscal year, by reason of excess of income received
from the estimated revenue over the expenditures for such year, the said
surplus shall be passed by the Board of County Commissioners to a fund
which shall be a part of the revenue for the ensuing fiscal year.

1918, ch. 141. sec. 8.

149. The said Board of County Commissioners may use the said emer-
gency fund for the purpose of meeting any demand on account of any
estimate for which there may be no money at the time it is needed for the
purpose of the estimate, and when the revenue for the estimate shall have
been received it shall be credited to the emergency fund.

1918, ch. 141., sec. 9.

150. The Board of County Commissioners shall during the entire month
of May of each year give notice to the people of Cecil County, by adver-
tisement thereof in at least two newspapers of general circulation and
published in said county, of the times and place of the sitting of the said
Board of Estimates during the following June, and that at such sittings
the said Board of Estimates will receive and consider application for im-
provements and such other matters as may be brought before them in
connection with which money may be appropriated.

1918, ch. 141, sec. 10.

151. The said Board of Estimates, after receiving all of the estimates
in the manner hereinbefore provided for, together with such estimates as
they shall themselves make, before determining the aggregate of estimates
they shall carefully consider each estimate, and so fix the amount of the
same that it shall be what is reasonable and proper, and that they shall,
in making and fixing the estimates, do so with a view to economy and
efficiency.

1918, ch. 141, sec. 11.

152. The Board of County Commissioners are hereby authorized and
directed to cause the books of the County Treasurer and Clerk to the
Board of County Commissioners and "The Treasurer and Clerk to the
Board of County Commissioners" and "The Board of Estimates for Cecil
County" to be audited by a well-known and approved firm of Certified
Public Accountants.

The said Board of County Commissioners shall cause the said auditor's
report to be made at the end of each fiscal year, and. require to be filed
in the office of the County Treasurer said auditor's report for the entire
year, showing all accounts, estimates, emergency funds and all resources
and receipts, and all expenditures and disbursements that have been made.

The said report shall be immediately printed by the County Commis-
sioners, and sufficient copies thereof placed in the office of the County
Treasurer that any taxpayer may procure one.