348 LAWS OF MARYLAND. [CH. 208

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 depart-
ment, 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 ensu-
ing fiscal year; and it shall be the duty of any such board
or official to furnish the said estimate to the Board of Esti-
mates not later than the 1st day of December of each and
every year beginning with December, 1933, and the said
Board of Estimates shall have full power to require of any
board or official duties under whose jurisdiction or superin-
tendence 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.

133. After the said Board of Estimates shall have care-
fully ascertained all of the various estimates and fixed
them in such amounts as they shall think or consider
proper, the said Board of County Commissioners shall on
or before the 1st day of January as aforesaid levy, in
accordance with law, upon all of the taxable property of
Frederick County, and upon all property subject to taxa-
tion therein, the aggregate amount of said estimates, less
any revenue certain to be paid the county during the en-
suing fiscal year from sources other than the levy and
property to be appropriated toward said estimates and less
any surplus carried over as hereinafter set forth in this
Act, and in addition thereto they may levy not more than
ten thousand dollars, which additional sum shall be added
to the total of estimates, and included in the levy; and no
other sum of money shall be levied at all. That said levy
of taxes made as aforesaid shall become due and payable
and shall be collected in the manner and at the times now
or hereafter fixed by law. The said additional sum of ten
thousand dollars, or so much thereof as may be levied, shall
be an emergency fund to be used for emergency purposes,
and shall be dedicated and appropriated to meet any un-
expected demand which may arise after the said levy has
been made, as hereinafter set forth.

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 emergency purposes only and shall be dedicated