2234 ARTICLE 10.

1916, ch. 27, sec. 105J.

158. 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 esti-
mates, 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.

1916, ch. 27, sec. 105K. 1918, ch. 314, 105K. 1922, ch. 100, sec. 105K.

159. The County Commissioners for Dorchester County shall, at the
end of each fiscal year, or oftener if it be deemed necessary, have an audit
made of the accounts of the Treasurer and Collector for Dorchester
County. Said audit shall show how much was appropriated under each
item of the budget and also how much was expended under each item of
said budget, and it shall show especially if any item of said budget has
been exceeded and how much. A copy of the said audit shall be deliv-
ered by the Auditor to the Clerk of the Circuit Court for Dorchester
County, and the judge of the Circuit Court who delivers the charge to
the grand jury, at the November session thereof, in each year, shall call
the attention of the grand jury to the said report and shall state to the
grand jury any item of said budget that may be overdrawn and how
much said item has been overdrawn. The court shall also call the atten-
tion of the grand jury to the penalty for expending money on any item
of said budget in excess of the amount levied for and stated in said
budget. An itemized statement of all receipts and expenditures of the
County Commissioners for Dorchester County shall be published at least
once every year, in at least one newspaper published in Dorchester
County.

See sec. 190.

1916, ch. 27, sec. 105L.

160. Any wilful disregard, breach, evasion, violation or failure to
discharge any of the duties herein imposed upon any member of the
Board of County Commissioners, or Board of Estimates, or on the part
of the members or member of any other board, or by or upon the part
of any official shall be a misdemeanor, and upon indictment for and con-
viction of such offense in the Circuit Court for Dorchester County, he
shall be fined not more than one thousand dollars or imprisoned in the
county jail for not more than one year, or be both fined and imprisoned
in the discretion of the court.*

1918. ch. 314, sec. 105M.

161. During the sitting of the said Board of Estimates, during the
month of April, the County Commissioners shall during that month make
adjustments of tax accounts upon the application for such by any tax-
payer, and that after the month of April and the said sittings of the

*Sec. 2, ch. 27, 1916, repealed all laws inconsistent therewith.