ALBERT C. RITCHIE, GOVERNOR. 349

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 purpose; nor shall said emer-
gency fund or any part thereof be used for any other pur-
pose 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 de-
mand on account of any estimate for which there may be
no money at the tune 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 temporary use is made of said
fund.

At the close of each fiscal year, the County Commis-
sioners shall prepare a balanced, itemized statement of the
emergency fund for said fiscal year showing first the
amount of said fund levied, secondly, the expenditures
therefrom in full detail with clear and complete explana-
tion of the emergency or emergencies requiring said ex-
penditures, and thirdly, the unexpended balance on hand
at the end of said fiscal year, which statement the said
County Commissioners shall sign their signatures to be
attested by their clerk, and they shall further make affi-
davit that said statement is a true and accurate account
as therein set forth, and they shall publish said statement,
thus prepared, signed, attested and sworn to, at least three
times, during the month of January following the close of
said fiscal year, in one daily newspaper published in Fred-
erick County.

137. The Board of County Commissioners shall during
the month of November of each year give notice to the
people of Frederick County, by advertisement in at least
two newspapers of general circulation and published in said
county, of the times and place of the sitting of said Board
of Estimates, during the following December, and that at
such sittings the said Board of Estimates will receive and

consider applications for appropriations for improvements