PRINCE GEORGE'S COUNTY. 4093

in which said offense shall be committed for a period not exceeding ninety
(90) days, or both.

(G) The Council shall have authority to incur indebtedness not exceed-
ing three per cent, of the assessed value of all property within the corpo-
rate limits, in excess of the annual revenue of the town, and shall, when-
ever any such debt is created, provided for the payment thereof by the
issuing of certificates of indebtedness at such rate of interest as the Coun-
cil may deem advisable, which shall be payable within twenty years, in the
discretion of said Council; provided, however, that no such debt shall be
incurred and no such certificate of indebtedness issued except as follows:
The Council shall, by ordinance passed by yeas and nays, specify the par-
ticular purpose or purposes for which the indebtedness is to be created,
the amount, the rate of interest and the manner of payment; they shall
then provide in said ordinance for submitting the question of the creation
of such debt to the resident taxpayers of the town at a special municipal
election to be called by the Council for that purpose, notice of which shall
be published in some newspaper of general circulation therein once a week
for two weeks next preceding such election; the notice and publication shall
recite the ordinance and describe the indebtedness to be created. The
ballots shall be printed "For the Debt," and "Against the Debt." If two-
thirds of the resident taxpayers of the town, so voting at such election,
shall vote in favor of the debt, and not otherwise, the Council may incur
such debt and issue the amount of certificates of indebtedness so specified;
provided, however, that the payment of dog tax shall not constitute any
person a taxpayer within the intent of this section; and provided further,
that a residence of three months in said town shall be necessary to qualify
a taxpayer to vote under the provisions of this section.

(H) The Council may issue certificates of indebtedness, bearing in-
terest not to exceed in amount the annual revenue of the town, less the
amount of all sinking funds previously provided for, said certificates and
interest to be paid only from such revenue and within one year from the
date of their issue; and such certificates may be issued in pursuance of an
ordinance duly passed without submitting the question to a vote of the
taxpayers.

(I) The Council shall have the same powers as the State Board of
Health of this State, restricted, however, to the limits of the town.

(J) The Council shall keep and annually publish a tabular statement of
the receipts and expenditures of the funds of the corporation, and such
other matters connected with the government and regulations of the town
affairs as they may deem necessary and proper.

1929, ch. 169, sec. 8.

954. (A) Prior to the beginning of each fiscal year the Council shall
prepare and adopt an annual budget covering the estimated receipts and
disbursements of the general revenues of the Town for the fiscal year begin-
ning July first following its adoption. Said budget shall include a care-
fully prepared and itemized estimate of town revenues from all known