472 LAWS OF MARYLAND. [CH. 259

on its minutes an appropriate resolution making appro-
priations for the several purposes of the County upon the
basis of the estimates and statements submitted by the
Clerk and Accountant, such sums as the Board may deem
sufficient and proper, whether greater or less than the
recommendation of the Budget Estimates; provided, how-
ever, (a) the powers given by law to the Board of Edu-
cation in respect to the determination of the amount to
be raised or expended for the maintenance of schools shall
not be interfered with by the Board of County Commis-
sioners, and (b) the Board shall appropriate the full
amount of all lawful deficits reported in the Budget Esti-
mate not funded as provided by law.

SEC. 6. As soon as the taxable basis and the tax rate
shall be established by the County Commissioners for
each levy year, the County Accountant, with the assist-
ance of the Clerk to the County Commissioners and the
Treasurer, shall prepare collection books and tax bills for
such levy from the assessment docket.

SEC. 7. A copy of the appropriation resolution adopt-
ing the Budget Estimate in whole or in part shall be filed
with the County Treasurer and another copy with the
County Accountant, said copies to be used by them for
their direction in the disbursement of County funds.

SEC. 8. As soon as may be practicable after the pas-
sage of the appropriation resolution, and after the ascer-
tainment of the assessed valuation of property for taxa-
tion, but not later than the thirtieth day of June of each
year, the Board of County Commissioners, by resolution
to be recorded in its minutes, shall levy upon all of the
taxable property of the County such a rate of tax as may
be necessary to produce the sum appropriated, together
with the amount of tax abatements and insolvencies in the
current fiscal year after taking into consideration the fig-
ures contained in the Budget Estimate showing surplus
revenues and unencumbered balances to be carried over
from the current fiscal year and the estimated miscella-
neous receipts from other sources than taxation; but for
the purpose of this computation the Board shall not esti-
mate miscellaneous receipts at a figure greater than ten
per cent more than the actual receipts from miscellaneous
revenues in the current fiscal year, as reported by the
County Accountant.

SEC. 9. No appropriation made by the appropriation
resolution shall be transferred from one fund to another