2450 ARTICLE 11.

toward said estimates and less any surplus carried over as hereinafter set
forth in this Act, and in addition thereto they may levy not more than
ten thousand dollars, which additional sum shall be added to the total
of estimates, and included in the levy; and no other sum of money shall
be levied at all. That said levy of taxes made as aforesaid shall become
due and payable and shall be collected in the manner and at the times now
or hereafter fixed by law. The said additional sum of ten thousand dol-
lars, or so much thereof as may be levied, shall be an emergency fund
to be used for emergency purposes, and shall be dedicated and appro-
priated to meet any unexpected demand which may arise after the said
levy has been made, as hereinafter set forth.

1920, ch. 138, sec. 152F.

134. The revenue derived from all the sources thereof shall be devoted
absolutely to paying and defraying the said estimates in detail and in no
event shall any money be diverted fro, the estimate to which it is dedi-
cated for any purpose; nor shall any excess of income over the total of
estimates, plus the said emergency fund, be added to any estimate or be
used for any purpose except as a part of the surplus to be carried over
to the ensuing fiscal year as provided by Section 136 of this Article.

1920, ch. 138, sec. 152G.

135. The said emergency fund of ten thousand dollars, or so much
thereof as may be levied, will, it is espected, seldom be needed or used
but is provided as a safeguard or protection in event an emergency should
arise, and shall be used for emergency purposes only and shall be dedi-
cated and appropriated to meet any unexpected demand which arises after
the said levy has been made and the occurrence of which could not rea-
sonably have been foreseen which is of an unusual, urgent and extraordi-
nary nature, and which clearly and imperatively necessitates the expen-
diture of money from this fund, all of the requisites being necessary to
constitute an emergency purpose; nor shall said emergency fund or any
part thereof be used for any other purpose whatsoever except the tempo-
rary use hereinafter set forth in this section and the use thereof as a
part of the surplus to be carried over to the ensuing fiscal year as pro-
vided by Section 136 of this Article.

The said Board of County Commissioners temporarily may use, during
the months of July and August, the said emergency 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, said credit to be made not later than Sep-
tember first of the same fiscal year in which such temporary use is made
of said fund.

At the close of each fiscal year, the County Commissioners shall pre-
pare a balanced, itemized statement of the emergency fund for said fiscal
year showing first the amount of said fund levied, secondly the expendi-