FREDERICK COUNTY. 2451

tures therefrom in full detail with clear and complete explanation of the
emergency or emergencies requiring said expenditures, and thirdly, the
unexpended balance on hand at the end of said fiscal year, which statement
the said County Commissioners shall sign their signatures to be attested
by their clerk, and they shall further make affidavit that said statement
is a true and accurate account as therein set forth, and they shall publish
said statement, thus prepared, signed, attested and sworn to, at least three
times, during the month of July following the close of said fiscal year,
in one daily newspaper published in Frederick County.

1920, ch. 138, sec. 152H.

136. The Board of County Commissioners of Frederick County shall
not after the 1st day of July, 1920, create any obligation or liability on the
part of or on the credit of the county which shall be a floating debt, nor
issue any certificates of indebtedness, nor shall said board borrow any
money whatever for any purpose without special legislative authority
to make the loan; and in case of any deficiency in revenue and taxation
to meet the amounts provided in the said estimates, there shall be a pro
rata abatement of all appropriations, except for the payment of the State
taxes, the principal and interest of the county debt, and salaries and obli-
gations fixed by law; and in case of any surplus arising in any fiscal year
by reason of excess income received from the estimated revenue over the
expenditures for such year or by reason of unexpended appropriations or
unexpended emergency fund 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.

1920, ch. 138, sec. 152-I.

137. The Board of County Commissioners shall during the month of
May of each year give notice to the people of Frederick County, by adver-
tisement in at least two newspapers of general circulation and published
in said county, of the times and place of the sitting of said Board of Esti-
mates during the following June, and that at such sittings the said Board
of Estimates will receive and consider applications for appropriations for
improvements and other purposes and such other matters as may be
brought before them in connection with which money may be appropriated.

1920, ch. 138, sec. 152J.

138. 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 effi-
ciency; but this shall not confer authority on them to change or alter items
of salaries or other obligations, the amounts of which are fixed bv law.