294 LAWS OF MARYLAND. [CH. 141

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That the Board of County Commissioners of Cecil Coun-
ty shall annually on or before the 1st day of July, in each
and every year, beginning with the 1st day of July, A. D.
1918, levy upon the taxable property of Cecil County, the
State and County taxes, to be due and collectible in the manner
and at the time or times as is now provided by law, the State
"taxes for the purpose of paying the taxes due unto the State of
Maryland, and the County taxes for the purpose of paying and
defraying the expenses, charges, obligations and expenditures
to be created as hereinafter set forth, incident to and necessary
for the conduct of the affairs of the County, and the operation
and maintenance of its government.

SEC. 2. And be it further enacted, That the fiscal year of
Cecil County, for the purposes of this Act, shall begin on the
1st day of July of each and every calendar year, and end and
expire on the 30th day of the ensuing June, the first fiscal year
to begin on the 1st clay of July, A. D. 1918.

SEC. 3. And be it further enacted, That during the month
of June of each and every year, beginning with the month of
June, 1918, the Board of County Commissioners of Cecil
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 Cecil 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 June, 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 Off the said Board
signing! the said schedule shall make affidavit as to its correctness
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 majority of all the members
thereof, make but a list of moneys, expenditures, disburse-
ments 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