EMERSON C. HARRINGTON, GOVERNOR. 295

detail and to plainly show for what purpose and in what amount
the money so appropriated is to be expended, and the said
Board of Estimates or a majority of the members thereof shall
sign the said list of estimates and their signatures thereto be
attested by their Secretary; and the said Board or a majority
of the members thereof shall certify that each and every esti-
mate in said list is in their opinion a necessary and proper
estimate, after which they shall file the said list of estimates
with the County Treasurer, and both the schedule of resources
and also the said list of estimates shall be published for at
least three weeks in not less than two newspapers of general
circulation published in Cecil County.

SEC. 4. And be it further enacted, That it shall be the duty
of the said Board of Estimates and they shall require from
each Board and each and every official through whom and
under whom any appropriation of money to be made by the
County Commissioners is to 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 department, 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
ensuing 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 15th day of June of each and every
year, beginning with June, 1918, and the said Board of Esti-
mates shall have full power to require of any Board or official
under whose jurisdiction or superintendence or whose official
duties incur the expenditure of the County money, the esti-
mate herein mentioned, and it shall be the duty of any such
Board or official to render the same when required.

SEC. 5. And be it further enacted, That the said Board of
County Commissioners shall on or before the 1st day of July
as aforesaid levy upon all of the taxable property of Cecil
County, and upon all property subject to taxation therein, the
aggregate amount of the estimates, as hereinbefore directed to
be made, 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 aforesaid shall levy the
aggregate amount of the said estimates, and in addition there-
to they may levy not more than ten per cent, of the said aggre-
gate of estimates, which additional sum shall be added to the