942 LAWS OF MARYLAND. [CH. 474

132. It shall be the duty of the said Board of Estimates
and they shall require from each board and each and every
official through whom and under whom any appropriation of
money to be made by the County Commissioners is to be
expended, an estimate for such appropriation to be made
and certified to by such board or a majority of the members
thereof, or official, chief or head of any department, showing
how much money will be required for each particular estimate
or purpose for which the money is to be spent, and showing
the same in full detail for the ensuing fiscal year; and it shall
be the duty of any such board or official to furnish the said
estimate to the Board of Estimates not later than the 1st day
of December, of each and every year beginning with Decem-
ber, 1933, and the said Board of Estimates shall have full power
to require of any board or official under whose jurisdiction or
superintendence or whose official duties incur the expenditure
of the county money, the estimate herein mentioned and it shall
be the duty of any such board or official to render the same
when required.

135. The said emergency fund of ten thousand dollars, or
so much thereof as may be levied, will, it is expected, seldom be
needed or used but is provided as a safeguard or protection in
event an emergency should arise, and shall be used for emer-
gency purposes only and shall be dedicated and appropriated
to meet any unexpected demand which arises after the said
levy has been made and the occurrence of which could not
reasonably have been foreseen which is of an unusual, urgent
and extraordinary nature, and which clearly and imperatively
necessitates the expenditure of money from this fund, all of
the requisites being necessary to constitute an emergency pur-
pose; or shall said emergency fund or any part thereof be used
for any other purpose whatsoever except the temporary 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 provided by Section 136 of this Article.

The said Board of County Commissioners temporarily may
use, during the months of January and February, 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 May first of the same fiscal year in which such tem-
porary use is made of said fund.

At the close of each fiscal year, the County Commissioners
shall prepare a balanced, itemized statement of the emergency
fund for said fiscal year showing first the amount of said fund