HARRY W. NICE, GOVERNOR. 941

and the operation and maintenance of its government. And
the first day of November shall hereafter be the date of finality,
the date upon which assessments become final for such calen-
dar year, subject only to correction as allowed according to
law.

130. The fiscal year of Frederick County, for the purposes
of this Act, shall begin on the 1st day of each and every
calendar year, and end and expire on the 31st day of the en-
suing December.

131. During the month of December, of each and every
year, beginning with the month of December, 1933, the Board of
County Commissioners of Frederick County, in addition to
their functions as such body as now fixed by law, shall be, and
it is hereby constituted "The Board of Estimates for Frederick
County", and the clerk to the said Board of County Commis-
sioners, which is now provided by law, shall also act as secre-
tary and clerk to the said Board of Estimates; and during the
said month of December, of each and every year, it shall be the
duty of the said Board of Estimates to make a correct, thor-
ough and complete list or schedule of all the resources or
sources of revenue from which any income to the county
will accrue or be derived during the ensuing fiscal 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 members 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, disburse-
ments or estimates showing for what particular purpose all
money is to be appropriated by the County Commissioners
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 Estimates 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 and once in some weekly newspaper
published in Frederick County.