ALBERT C. RITCHIE, GOVERNOR. 347

of the ensuing December, the first fiscal year to begin on
the 1st day of January, A. D. 1934.

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 Commissioners, which is now provided by
law, shall also act as secretary and clerk to the said
Board of Estimates; and during the said month of De-
cember, of each and every year, it shall be the duty of the
said Board of Estimates, and it shall make a correct,
thorough 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 sign-
ing the said schedule shall make affidavit as to the cor-
rectness 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 ma-
jority of all the members thereof, make out a list of
moneys, expenditures, disbursements 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 Esti-
mates 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 ma-
jority 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.

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