EMERSON C. HARRINGTON, GOVERNOR. 297

reason of excess of income received from the estimated reve-
nue over the expenditures for such year, the said surplus shall
be passed by the Board of County Commissioners to a fund
which shall be a part of the revenue for the ensuing fiscal
year.

SEC. 8. And be it further enacted, That the said Board of
County Commissioners may use the said emergency fund for
the purpose of meeting any demand on account of any esti-
mate for which there may be no money at the time 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.

SEC. 9. And be it further enacted, That the Board of
County Commissioners shall during the entire month of May
of each year give notice to the people of Cecil County, by
advertisement thereof in at least two newspapers of general
circulation and published in said County, of the times and
place of the sitting of the said Board of Estimates during the
following June, and that at such sittings the said Board of
Estimates will receive and consider application for improve-
ments and such other matters as may be brought before them
in connection with which money may be appropriated.

SEC. 10. And be it further enacted, That the said Board
of Estimates, after receiving all of the estimates in the manner
hereinbefore provided for, together with such estimates as they
shall themselves make, before determining the aggregate of
estimates they shall carefully consider each estimate, and so
fix the amount of the same that it shall be what is reasonable
and proper, and that they shall, in making and fixing the esti-
mates, do so with a view to economy and efficiency.

SEC. 11. And be it further enacted, That the Board of
County Commissioners are hereby authorized and directed to
cause the books of the County Treasurer and Clerk to the
Board of County Commissioners and "The Treasurer and
Cleat to the Board of County Commissioners" and "The Board
of Estimates for Cecil County" to be audited by a well-known
and approved firm of Certified Public Accountants.

The said Board of County Commissioners shall cause the
said auditor's report to be made at the end of each fiscal year,
and require to be filed in the office of the County Treasurer
said auditor's report for the entire year, showing all accounts,