FREDERICK COUNTY. 2449

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 the 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
county treasurer, after which the said Board of Estimates shall by an
affirmative vote of a majority of all the members thereof, make out a list
of moneys, expenditures, disbursements or estimates showing for what
particular purpose all money is to be appropriated by the County Com-
missioners for the next ensuing fiscal year; each estimate shall be in full
detail and shall plainly show for what purpose and in what amount the
money so appropriated is to be expended, and the said Board of Esti-
mates or a majority of the members thereof shall sign the said list of
estimates and their signatures thereto shall be attested by their secretary,
and the said board or a majority of the members thereof shall certify
that each and every estimate in said list is in their opinion a necessary
and proper estimate, after which they shall file the said list of estimates
with the county treasurer, and both the schedule of resources and also the
said list of estimates shall be published at least once in some daily once
in some weekly newspaper published in Frederick County.

1920, ch. 138, sec. 152D.

132. It shall be the duty of the said Board of Estimates and they shall
require from each board and each and every official through whom and
under whom any appropriation of money to be made by the County Com-
missioners is to be expended, an estimate for such appropriation to be
made and certified to by such board or a majority of the members thereof,
or official, chief or head of any department, showing how much money
will be required for each particular estimate or purpose for which the
money is to be spent, and showing the same in full detail for the ensuing
fiscal year; and it shall be the duty of any such board or official to fur-
nish the said estimate to the Board of Estimates not later than the 1st
day of June of each and every year beginning with June, 1920, and the
said Board of Estimates shall have full power to require of any board
or official duties under whose jurisdiction, or superintendence or whose
official duties incur the expenditure of the county money, the estimate
herein mentioned and it shall be the duty of any such board or official to
render the same when required.

1920, ch. 138, sec. 152B.

133. After the said Board of Estimates shall have carefully ascertained
all of the various estimates and fixed them in such amounts as they shall
think or consider proper, the said Board of County Commissioners shall
on or before the 1st day of July as aforesaid levy, in accordance with law,
upon all of the taxable property of Frederick County, and upon all prop-
erty subject to taxation therein, the aggregate amount of said estimates,
less any revenue certain to be paid the county during the ensuing fiscal
year from sources other than the levy and property to be appropriated