570 ARTICLE 3.

and apply to any other public use or purpose than that for which it was
levied, any unexpended balance or unappropriated surplus of any money
of county taxes remaining in the Treasury of Baltimore County, or due
the same, and which may have been credited to any fund or levied for any
other purpose than for which the said County Commissioners may de-
cide to expend the same.

1918, Ch. 457. 1932, ch. 142, sec. 1. B. Co. C. (1928), sec 135.

135. Whenever the amount of taxes collected shall be insufficient to
meet the current expenses of Baltimore County, the Board of County
Commissioners of Baltimore County shall be authorized to borrow upon
the credit of said county such sum not to exceed $200,000, as may be
necessary to pay such expenses.
See sec. 126.

1920, ch. 2, p. 5. 1922. ch. 32. B. Co. C. (1916), sec. 125. 1928, sec. 136.

136. For the collection of taxes in Baltimore County the valuation
of property subject to taxation in said county as it shall appear upon the
assessment books on the fifteenth day of October in each and every year
shall be final and conclusive and constitute the basis upon which taxes
for the ensuing fiscal year shall be assessed and levied; provided, that this
provision shall not apply to property liable to taxation in Baltimore Coun-
ty which may have escaped taxation or which may have been omitted in
the regular course of valuation, but such property shall be valued and
assessed and the owner or owners thereof charged with all back and cur-
rent taxes justly due thereon whenever the same may be discovered and
placed upon the assessment books; and the annual levy for each and every
year shall be deemed and taken to have embraced all such property as may
have escaped taxation as aforesaid; provided nothing herein contained
shall be construed to give such County Commissioners the right to assess
property for more than four years' back taxes; and the provisions of this
section, when they shall become operative, shall repeal all Acts or parts
of Acts, laws or parts of laws, inconsistent herewith to the extent of such
inconsistency.

1900. ch. 409. B. Co. C. (1908), sec. 69. 1916, sec. 126. 1928, sec. 137.

137. Said County Commissioners of Baltimore County are hereby
prohibited from spending or appropriating during the ensuing year any
sum or sums of money other than they shall have levied upon the taxable
basis of Baltimore County to meet the necessary expenses for the ensuing
year for which said levy is made.

1900, ch. 409. B. Co. C. (1908), sec. 70. 1916, sec. 127. 1928, sec. 138.

138. Said County Commissioners shall not divert any appropriation
or use the same or any part thereof under any circumstances for any
purpose other than for which it is levied; and any violation of this sec-
tion shall subject the said Commissioners, upon conviction, to a fine of
five hundred dollars.