288 LAWS OF MARYLAND.

thereof allowed to the two Branches of the City Council, each
department, sub-department, municipal officer not embraced in
a department and special commissions or boards, as the said
Board shall deem advisable. In order to enable said Board to
make such list, the Presidents of the two Branches of the City
Council, the heads of departments, heads of sub-departments,
municipal officers not embraced in a department, and special
commissions or boards, shall, at least thirty days before the
said list is hereby required to be made, send to the said Board,
in writing, estimates of the amounts needed for the conduct,
respectively, of the City Council, departments, sub-depart-
ments, municipal offices not embraced in a department, com-
missions or boards for the next ensuing fiscal year. Such esti-
mates shall be verified by the oath or affirmation of the per-
sons making them; and a wilfully false statement made in a
material matter contained in said estimates so made to said
Board shall be perjury. The said estimates shall specify, in
detail, the objects thereof, and the items required for the ex-
penses of the City Council, and the respective departments,
sub-departments, municipal offices not embraced in a depart-
ment, and special commissions or boards, as aforesaid, in-
cluding a statement of each of the salaries of the members of
the City Council and its officers and clerks, and the salaries
of the deputies, assistants, clerks, employees and subordinates
in each department, sub-department, municipal office or spe-
cial commission or board.

Second—A list containing all amounts to be appropriated by
the City Council for new improvements to be constructed by any
department of the City during the next ensuing fiscal year,
said list to be known as the "Estimates for New Improve-
ments." Heads of departments, heads of sub-departments,
municipal officers not embraced in a department, and special
commissions or boards shall, in writing, thirty days before the
time required to make such list by said Board, file with said
Board their recommendations as to the amounts which they
may consider will be needed in their respective departments
for new improvements during the next ensuing fiscal year.

Third—A list containing all amounts which by previous
laws, ordinances or contracts are required to be annually ap-
propriated to charities, educational, benevolent or reformatory