2230 ARTICLE 10.

vacancy until the next general election, and if the term of the Commis-
sioner or Commissioners on account of. whose death, resignation or inca-
pacity the office has become vacant, lie not then completed, a Commis-
sioner shall be elected to serve for the unexpired term caused by the said
vacancy.

1904, ch. 252, sec. 105C. 1016, ch. 429, sec. 105-3.

146. The powers and duties of the said County Commissioners shall
be such as are now and may hereafter be prescribed by law.

BOAED OF ESTIMATES.

1916. ch. 27, sec. 105A.

147. The Board of County Commissioners of Dorchester County, shall
annually on or before the 1st day of May, in each and every year, begin-
ning with the 1st day of May, A. D. 1916, levy upon the taxable property
of Dorchester County, the state and county taxes, to be due and collectible
in the manner and at the time or times as is now provided by law, the
State taxes for the purpose of paying the taxes due unto the State of
Maryland, and the county taxes for the purpose of paying and defraying
the expenses, charges, obligations and expenditures to be created as here-
inafter set forth, incident to and necessary for the conduct of the affairs

of the county, and the operation and maintenance of its government.

1916, ch. 27, sec. 105B.

148. The fiscal year of Dorchester County, for the purposes of this
Act, shall begin on the 1st clay of May, of each and every calendar year,
and end and expire on the 30th day of the ensuing April, the first fiscal
year to begin on the 1st day of May, A. D. 1916.

1916, ch. 27, sec. 1050.

149. During the month of April of each and every year, beginning

with the month of April, 1916, the Board of County Commissioners of
Dorchester County, in addition to their functions as such body as now
fixed by law, shall be, and it is hereby constituted "The Board of Esti-
mates for Dorchester County," and the secretary or clerk to the said
Board of County Commissioners, which is now provided by law, shall
also act as secretary to the said Board of Estimates; and during the said
month of April, of each and every year, it shall be the duty of the said
Board of Estimates, and it shall make a correct, thorough and complete
list or schedule of all the resources or sources of revenue from which any
income to the county will accrue or be derived during the ensuing fiscal

year, which schedule they or a majority of the said board shall sign and
their signatures thereto shall be attested by their secretary and the mem-
bers of the said board signing the said schedule shall make affidavit as
to its correctness and that it contains all of the sources of revenue of the

county, upon which the said board shall file the said schedule with the